Spielberg Company's general ledger shows a checking account balance of $22,910 on July 31, 2021. The July cash receipts of $1,825, included in the general ledger balance, are placed in the night depository at the bank on July 31 and processed by the bank on August 1. Tie bank statement dated July 31 shows bank service fees of $49. The bank processes all checks written by the company by July 31 and lists them on the bank statement, except for one check totaling $1,400. The bank statement shows a balance of $22,436 on July 31. Required: 1. Prepare a bank reconciliation to calculate the correct ending balance of cash on July 31, 2021. (Amounts to be deducted should be indicated with a minus sign.) Bank's Cash Balance Per Bank Statement SPIELBERG COMPANY Bank Reconciliation July 31, 2021 Company's Cash Balance Per General Ledger Bank Balance per Reconciliation Company Balance per Reconciliation