Problem 3 The cash book of J.Jones showed a balance at the bank of $570 in hand on 31 January 2019. At the same date, the bank statement balance of J.Jones'account was $446 overdrawn. The difference was accounted for as follows: 1) Cheques for $1,555 sent to creditors on 30 January were not paid by the bank until 8 February. 2) Cheques amounting to $2,520 paid into the bank on 31 January were not credited by the bank until 1 February. 3) A standing order for a charitable subscription of $60 had been paid by the bank on 21 January but no entry had been made in the cash book. 4) A cheque paid by J.Jones for rent on 15 January for $345 had been entered in his cash book as $354. Prepare the bank reconciliation statement and the journal entries