The following information is available after the Cash Book of Staright Stores was compared with their Bank Statement at 28 February 2016. - Cash Account balance of $4,000. - Bank statement showed a balance of $4,270.00 - cheque issued amounting to $2,500.00 to a supplier has not been cashed - the bank rejected cheques from suppliers amounting to $140.00 - a standing order for a payment to Staples (a supplier) of $700.00 was not noted in the company's books. - a customer paid $170.00 directly into the bank without any notice to the company. - bank charges of $160.00 were entered in the bank statement only. - Interest of $250.00 was paid directly into the bank and not recorded in the cash book - cheques from customers for $1,650.00 were entered into the cash book but not yet deposited in the bank. Required: a) Draw up the Bank Reconciliation Statement on 28 February 2016. (9 marks) b) Prepare the necessary journal entries resulting from the bank reconciliation exercise