Roper Electronics received its bank statement for the month of August with an ending balance of $11,740. Roper determined t both outstanding. Also, a $6,900 deposit for August 30 was in transit as of the end of the month. Northern Regional Bank also issued March 1. Accrued interest is $250. Northern Regional Bank charged a $35 fee for the collection service. The bank statem check for $68 was returned with the bank statement marked "NSF." The ending balance of the Roper cash account is $12,938. a. Prepare a bank/account reconciliation. Roper Electronics Bank Reconciliation August 31 Cash balance according to bank statement 11.740 Adjustments: Deposits in transit 6,900 Outstanding Check No. 601 4201 Outstanding Check No. 613 -155 Total adjustments Adjusted balance Cash balance according to Roper Electronics Adjustments: Notes receivable 6,325 4 18,065 12.938) 5,000 Interest receivable Collection fee 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 no Aug. 31 Cash Notes Receivable All work saved. 18 Outstanding Check No. 601 Outstanding Check No. 613 Total adjustments Adjusted balance Cash balance according to Roper Electronics Adjustments: Note and interest collected by bank -420 155 ET EET 808 12.938 18,065. 6.325 5.250 Check returned because of insufficient funds -68 Collection fee Monthly account fee -35 -201 Total adjustments Adjusted balance 5.127 18.065 b. Prepare any necessary journal entries for the reconciliation. Record the entry to increase cash first. If an amount box does not require an ent Aug. 31 Cash Notes Receivable Bank Service Charge Expense 5.2501 5,000 Interest Revenue Aug. 31 Miscellaneous Expense 55 Cash 55 Aug. 31 Accounts Receivable Cash 68 60 c. If a balance sheet were prepared for Roper Electronics on August 31, what amount should be reported for cash