Roper Electronics received its bank statement for the month of August with an ending balance of $11,775. Roper determined that Check No. 613 for $155 and Check No. 601 for $420 were both outstanding. A $6,900 deposit for August 30 was in transit as of the end of the month. Northern Regional Bank also collected $5,250 on a note receivable, which included interest of $250. The bank statement reveals a bank service charge of $20. A customer 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 reconciliation as of August 31. Roper Electronics Bank Reconciliation August 31 Cash balance according to bank statement Add deposit in transit Deduct outstanding checks: No. 601 No. 613 Adjusted balance Cash balance according to Roper Electronics Add note and interest collected by bank Add bank service charge 33 11,775 6,900 4201 155 575 18,100 12,938 5,250 20 Add check returned because of insufficient funds 68 88 Adjusted balance 18,100 b. Journalize any necessary entries based on the bank reconciliation. If an amount box does not require an entry, leave it blank.. Aug. 31 Aug. 31 38