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The cash transactions and cash balances of Banner, Inc., for July were as follows.

Banner, Inc.$\text{'}$s account for Cash showed a balance at July $31$ of $$125,568.$

The July bank statement showed a closing balance of $$114,828.$

The cash received on July $31$ amounted to $$16,000.$ It was left at the bank in the night depository chute after banking hours on July $31$ and therefore was not recorded by the bank on the July statement.

Also included with the July bank statement was a debit memorandum from the bank for $$50$ representing service charges for July.

A credit memorandum enclosed with the July bank statement indicated that a non$-$interest$-$bearing note receivable for $$4,000$ from Rene Manes, left with the bank for collection, had been collected and the proceeds credited to the account of Banner, Inc.

Comparison of the paid checks returned by the bank with the entries in the accounting records revealed that check no$.821$ for $$519,$ issued July $15$ in payment for office equipment, had been erroneously entered in Banner's records as $$915.$

Examination of the paid checks also revealed that three checks, all issued in July, had not yet been paid by the bank: no$.811$ for $$314$; no$.814$ for $$625$; and no$.823$ for $$175.$

Included with the July bank statement was a $$200$ check drawn by Howard Williams, a customer of Banner, Inc. This check was marked NSF$.$ It had been included in the deposit of July $27$ but had been charged back against the company's account on July $31.$

Required:

a$.$ Prepare a bank reconciliation for Banner, Inc., at July $31.$

b$.$ Prepare journal entries $($in general journal form$)$ to adjust the accounts at July $31.$ Assume that the accounts have not been closed.

Complete this question by entering your answers in the tabs below.

Required $A$

Required B

Prepare journal entries $($in general journal form$)$ to adjust the accounts at July $31.$ Assume that the accounts have not been closed. $($If no entry is required for a transaction$/$event$,$ select $"$No journal entry required" in the first account field.$)$