Tesco Corporation controls its cash by depositing receipts on a daily basis and making all disbursements by cheque. After all the posting for the month of July 2018 was completed, the cash balance in the general ledger account at July 31 was 6,280. The bank statement for the month ended July 31 received from the First National Bank showed the balance to be 6,700. The following data are available for the purpose of reconciling these balances: a. Cash receipts for July 31 amounting to 700 have been placed in the night depository and do not appear on the bank statement. b. Bank memos previously not available to Tesco are included with the bank statement. A memo for an NSF cheque, originally received as payment for an account receivable of 300, is included. A memo for bank charges of 25 is also included. Another memo advises that 690 has been deposited to the account, ( 700 less a bank charge of 10). This represents the net proceeds of a collection the bank had made on behalf of Tesco on a 700 note receivable. C. Cheques written during the month but not included with the bank statement are no. 1154, 50; no. 1192, 150; no. 1193, 95; no. 1194, 200. d. Cheque no. 998 is returned with the bank statement. The cheque was made for 350, the correct amount owing for office expense. The cheque was recorded in the company records as 450. e. Cheques outstanding at the end of June included cheques no. 1014 or 160 and no. 1016 for 250. Cheque no. 1016 was paid in the bank statement; cheque no. 1014 was not. Prepare the necessary adjusting journal entries required to make the cash account in the general ledger agree with the adjusted cash balance on the July bank reconciliation