The following information is available regarding the Cash account for Mustafa Ltd. in July: 1. Cash balance per bank statement, July 31, $8,835 2. Cash balance per ledger in the books, July 31, $7,190 3. Bank service charges, $24 4. Deposits in transit, $1,575 5. Electronic funds transfer receipts from customers in payment of their accounts, $883 6. Outstanding cheques totaled $2,449 at the end of July 7. Cheque #373 was issued and correctly recorded by the company as $672. The bank debited the cheque to the bank account for $762. The cheque was written for the purchase of office supplies. 8. A cheque for $90 marked NSF was returned to Mustafa Ltd. The bank also charged a $25 processing fee for handling Gem Corps cheque. Mustafa intends to recover everything from Gem Corp. as they are not a very good customer and have bounced cheques before. 9. On July 18 the company issued cheque #185 for $568 to Levon & Co. on account. The cheque cleared the bank correctly in July, but was incorrectly journalized and posted by Mustafa Ltd. for $685. Instructions (a) Prepare the bank reconciliation for Mustafa Ltd at July 31. (use blank pages as needed) (b) Prepare any adjusting journal entries required. (use the space below or blank pages as needed for your entries)