The bank reconciliation prepared by Winfield Construction on June 30, 2020, appeared as follows: Winfield Construction Bank Reconciliation June 30, 2020 Bank statement balance $ 9,600 Book balance $19, 250 Add: Deposit of June 30 in transit 1,480 $11,089 Deduct: Outstanding cheque #14 Adjusted bank balance $10,25e Adjusted book balance $10,250 830 The Cash account in the General Ledger appeared as follows on July 31: Cash Explanation PR Balance Debit Credit Acct. No. 101 Balance Date 2020 June 3e July 31 31 CR3 CD6 4,969 10, 250 15, 219 12,139 3, A list of deposits made and cheques written during July, taken from the Cash Receipts Journal and Cash Disbursements Journal, is shown below A list of deposits made and cheques written during July, taken from the Cash Receipts Journal and Cash Disbursements Journal, is shown below Deposits Made July 8 11 24 31 Total July Cash Receipts $ 1,280 1,640 1,420 629 $ 4,969 27 Cheques Written No 52 53 54 Total July Cash Disbursements $ 1,762 948 370 $ 3,080 The following bank statement is available for July Bank Statement To: Winfield Construction Cheques/Charges Deposits/Credits July 31, 2020 Bank of Montreal Balance 9,600 109 MICE ACO OG The following bank statement is available for July Bank Statement To: Winfield Construction Cheques/Charges Deposits/Credits NSF #52 #96 07/02 07/08 07/11 458 1,762 418 07/02 1,480 07/08 1,280 07/11 1,640 07/24 1,420 07/31 PMT = Principal July 31, 2020 Bank of Montreal Balance 9,600 10,622 10, 140 11,362 12,782 12,412 INT = Interest #54 07/31 NSF = Not Sufficient Funds 370 SC - Service Charge Payment In reviewing cheques returned by the bank, the bookkeeper noted that cheque #96 written by Winburn Construction in the amount of $418 was charged against Winfield's account in error by the bank. The NSF cheque was regarding a customer account, Jim Anderson Required: 1. Prepare a bank reconciliation at July 31, WINFIELD CONSTRUCTION Bank Reconciliation July 31, 2020