The following information pertains to TNT Company for July 2017: 1. Cash balance per bank, July 31, Tk. 7,586 2. July bank service charge not recorded by the depositor Tk.30 3. Bank Debited TK. 30 for printing cheque book. 4. Cash balance per books, July 31 , Tk. 7,374 5. Deposits in transit, July 31, Tk. 1,000 6. The note collected by the bank was Tk.700, 3-month, 12% note in July, less fee Tk. 14. The collection has not been recorded by Crane, and no interest has been accrued. 7. Outstanding checks, July 31, Tk.591 8. A TNT Company check for TK. 362 , dated July 10, cleared by the bank on July 25 . The company recorded this check, which was a payment on account, for TK. 326. Instructions: a) Prepare bank reconciliation as at July 31 . b) Journalize the entries required by the reconciliation