The bank reconciliation prepared by Winfield Construction on June 30, 2023, appeared as follows: Bank statement balance Add: Deposit of June 30 in transit. Deduct: Outstanding cheque #14 Adjusted bank balance Date 2023 June 30 July 31 31 The Cash account in the General Ledger appeared as follows on July 31: Cash July 8 11 Winfield Construction Bank Reconciliation June 30, 2023 Balance Debit Explanation PR CR3 4,160 CD6 Deposits Made $7,800 Book balance 1,170 $ 8,970 660 $8,310 Adjusted book balance 181 Credit $ 1,060 1,380 2,589 Acct. No. 101 Balance 8,310 12,470 9,881 A list of deposits made and cheques written during July, taken from the Cash Receipts Journal and Cash Disbursements Journal, is shown below: $ 8,310

The bank reconciliation prepared by Winficld Construction on June 30, 2023, appeared as follows: The Cash account in the General Ledger appeared as follows on July 3t A list of deposits made and cheques written during July, taken from the Cash Receipts Journal and Cash Disbursements Journal, is shown below: The following bank statement is avallable for July. In reviewing cheques returned by the beank, the bookkeeper noted that cheque 296 witten by Winbuin Construction in the amount of $348 was charged against Winficid's account in error by the bank. The NSF cheque was regard ing a customer account, Jim Anderson. Required: 1. Prepare a bank reconciliation at July 31 . 2. Prepore the necessory journal entry to bring the Generol Ledger Cash account into agreement with the adjusted balarice on the bank reconclliation. Journal entry worksheet Record the entry to bring the General Ledger Cash account into agreement with the adjusted balance on the bank reconciliation. Note: Eriter detits before credita