The 31 July 2020 bank statement of Russia Ltd has just arrived from Northpac Bank. To prepare Russia's bank reconciliation, you gather the following data: a) Russia's Cash account has a balance of $2,900 on 31 July. b) The bank statement includes two dishonoured cheques from customers: S. Ferns, $400 and L. Russell, $110. c) The following cheques appear in the cash payments journal of Russia but have not yet been cleared by the bank at 31 July: Cheque no. Amount 237 $190 288 170 291 520 294 630 d) Russia collects from a few customers by EFT. The July bank statement lists a $1,300 EFT deposit for a collection on account. e) The bank statement includes two special deposits that Russia hasn't recorded yet: $970 for dividend revenue, and $80 interest revenue which Russia earned on its bank balance during July. The bank statement lists a $30 bank service charge and a $15 excess transaction fee. g) On 31 July, Russia deposited $350 from a customer, this deposit hasn't yet appeared on the bank statement