The bank statement for Wakiki, Inc. shows a balance of $9,140 on July 31, while the cash-in-bank account in Wakiki's books has a balance of $7,375 on this date, after all cash activity for the month had been posted. Prepare a bank reconciliation based on the starting balances above, and the following additions and deductions: (a) (b) (c) (d) Checks outstanding, $2,402. Deposits still in transit, $1,442. Checking account service charges, $57. A note receivable was collected by the bank, $1,750 (this amount includes interest revenue of $50). (e) A check marked 'NSF' for $825 was returned; the customer was supposedly paying Wakiki on account. (f) A check for $81 paid on account by Wakiki, on July 15th had been incorrectly recorded in Wakiki's general journal as $18 (Hint: The bank does not make an error in this problem.) Prepare the two journal entries that are required by the just completed reconciliation from Problem 1, above, for July 31