The bank statement of Irish Companys checking account with the 2nd National Bank shows:

Balance, June 30, 2012 $166,118 Deposits 245,700 Total 411,818 Less: Checks deducted $243,001 Service charges 67 243,068 Balance, July 31, 2012 $168,750 The following additional data are available: 1. Balance per ledger account as of July 31 was $128,209. 2. A credit memo included with the bank statement indicated the collection of a note by the bank for Irish Company. Proceeds were $13,500, of which $375 was interest. 3. An NSF check in the amount of $6,210 was returned by the bank and included in the total of checks deducted on the bank statement. 4. Deposits in transit as of July 31 totaled $33,750. 5. Checks outstanding as of July 31 were $55,350. 6. The bank added the $29,025 deposit of another company to Irishs account in error. 7. The bank deducted one of Irishs checks as $20,250 instead of the correct amount of $2,025. 8. Deposit of July 21 was recorded by the company as $4,299.75 and by the bank at the actual amount of $4,542.75. The receipts for the day were from collections on account. 9. The deposits amount shown on the bank statement includes $675 of interest earned by Irish on its checking account with the bank. REQUIRED: a. Prepare a bank reconciliation as of July 31, 2012, for Irish Company. b. Prepare any journal entry or entries needed at July 31, 2012.