The following has been summarised after a review for Memories Limited the bank statement, dated 31st July 2020, and the general ledger (ignore GST): In ledger but not on bank statement Outstanding deposits Unpresented cheques $1,400 $4,200 On bank statement but not in ledger Credit entry for collection of bad debt $500 recovered Bank fees charged $140 Errors Error made by bank - Bank fee overcharged $134 Bank related information $17,762Dr Unadjusted 'bank' general ledger account balance as at 31st July 2020 Balance shown on bank statement as at $20,788Cr 31st July 2020 (a) Prepare the journal entries that were required to update and adjust the 'Bank' general ledger account. Prepare the bank reconciliation for Memories Limited as at 31st July 2020. In your assignment, (b) please begin your bank reconciliation with "Balance per Bank General Ledger".