Shoe City Pty Ltd's bank reconciliation clerk is unable to reconcile the bank balance at 31 January. The balance of the cash at bank account, before any entries for transactions initiated by the bank, was $4770.20 in the company records. The clerk's attempt at the bank reconciliation statement is as follows: Cash balance as per bank statement 43932.20 cr. Add: Dishonoured cheque 516.00 Less: Bank charges 30.00 Less: Outstanding deposits 708.00 Add: Unpresented cheques 876.00 Cash balance as per company records 5046.20 Required (a) Prepare a correct bank reconciliation. (b) Journalise the entries required by the reconciliation.