Roper Electronics received its bank statement for the month of August with an ending balance of $11,740. Roper determined that check #613 for $155 and check 601 for $420 were both outstanding. Also, a $6,900 deposit for August 30 was in transit as of the end of the month. Northern Regional Bank also collected a 55,000 note receivable on August 1 that was issued March 1. Accrued interest is $250. Northern Regional Bank charged a $35 fee for the collection service. The bank statement reveals a bank service charge of $20. A customer check for $68 was returned with the bank statement marked "NSE. The ending balance of the Roper cash account is $12.938. a. Prepare a bank account reconciliation Roper Electronics Bank Reconciliation August 31 3:04 AM THE Roper Electronics Bank Reconciliation August 31 Cash balance according to bank statement Adjustments: Total adjustments Adjusted balance Cash balance according to Roper Electronics Adjustments Tot justments 1.6 Dance 7 8 9 P. P Total adjustments Adjusted balance b. Prepare any necessary journal entries for the reconciliation. Record the entry to increase cash first. If an amount box does not require an entry, le it blank. Aug. 31 Cash Notes Receivable Notes Receivable Interest Revenue Aug. 31 Cash Aug 31 Accounts Receivable Cash c. If a balance sheet were prepared for Roper Electronics on August 31 What amount should be reported for cash 05 AM