The December 31, 2021 bank statement for Microsoft Inc has just arrived You are asked to prepare the December 31, 2021 bank reconciliation. 1) The cash account in your general ledger as at Dec 31 has an unadjusted balance of $64,910 2) The ending balance on the Dec 31 bank statement was $68,565 3) The following is a list of cheques that were written before year-end and their status. Date Withdrawn from Bank Account $1,245 December 2, 2021 Cheque # Amount CHQ 001 CHQ 002 CHQ 003 CHQ 004 $955 January 4, 2022 $780 Not yet cashed $2,150 Not yet cashed 4) The following cash deposits were made in December. It takes two business days to process all deposits Deposit DEP 001 DEP 002 Amount Date of Deposit $1,390 December 16, 2021 5650 December 31, 2021 5) The December bank statement contained $55 of bank service charges. These have not yet been recorded into the general ledger. 6) A customer deposited $710 directly into Microsoft Inc's bank account during the month. The accountant saw this on the bank statement for the first time 7) The December bank statement contained a returned cheque from a customer (non-sufficient funds) in the amount of $235. This cheque was onginally deposited in November. Required: A) Prepare the journal entries for any required adjustments to the general ledger and calculate the adjusted balance of cash per books. B) Prepare a bank reconciliation