The accountant at Atherton Ltd prepares a monthly bank reconciliation. On 31 August she received a bank statement from ABC Bank which had a credit balance of $6,950. The companys cash at bank account per the general ledger showed a debit balance of $9,070. A comparison of the bank statement with the cash payments and cash receipts journal revealed the following information: i. Cash receipts recorded in the cash receipts journal on 30 August of $6,300 were not on the bank statement ii. The bank statement included bank charges of $350. iii. Unpresented cheques at 31 August totalled $7,550 iv. In reviewing the cheque payments, a mistake was discovered on cheque no. 574 for the payment of rent expense. The amount of the cheque was for $3,150 but was recorded in the cash payments journal as $3,510. The cheque amount appeared correctly on the bank statement. v. On 26 August the bank statement showed a dishonoured cheque received from P. Macca for $2,400. vi. The bank made a mistake and included a cheque payment on Athertons bank statement that related to Tolga Ltd. The cheque amount was for $980 Required: a) Prepare a bank reconciliation as at 31st August 2021 b) Prepare the necessary adjusting journal entries as at 31st August 2021