Question 3-Prepare the bank reconciliation and required adjusting journal entries for Pear Corporation for Jan 31, 2022 using the following information: 50 marks . The balance on the Jan 31, 2022 bank statement is $73,625. . The balance on the cash account in the book on Jan 31, 2022 is $74,237. Bank charged $195 for an NSF cheque. .The bank statement indicated bank service charges of $45 for Jan 31, 2022. The accountant mistakenly recorded a $675 cash receipt as $576. Deposits in transit as of Jan 31 2022, amount to $2,296. Outstanding cheques as of Jan 31, 2022, amount to $1,825.