The February 28, Year 2 balance of Harvey's Caf's chequing account was $75,265. The bank statement indicated that a balance of $54,918 on the same date. Cheques written before March 1, Year 2 that had not cleared the bank were as follows: Cheque #245 $635 #249 85 #261 1,368 #266 595 The bank statement showed service charges of $25 had not been recorded on the books. As well, the caf had received $3,700 in interest income, and the bank had collected $595 on an outstanding account receivable. Harvey had also forgotten to record the $6,000 loan principal repayment that was automatically withdrawn from the chequing account on the last day of the month. On March 1, Year 2, cash receipts of $21,300 from business February 28 were deposited in the bank. They recorded the cash as sales during February Year 2. Required: (a) Prepare a bank reconciliation in proper format