The following information relates to a merchandising business, Greater Tomorrow Pty Ltd.

1. While Cash at Bank account balance as at 31 July 2019 showed a debit balance of $8,905, a bank statement from the bank showed a credit balance of $16,800.

2. Receipts amounting to $422 deposited on 31 July has not been recorded by the bank.

3. Cheque # 260, a payment to accounts payable, was correctly written and paid by the bank for $808. The amount was recorded in the cash payment journal as $880.

4. Cheques issued which have not been presented totalled $1,965.

5. A cheque earlier received from Mr. Delay of $380 was returned by the bank marked dishonoured.

6. The bank statement shows that Greater Tomorrow Pty Ltd was charged $60 for additional cheque book.

7. A $6500 note receivable was collected by the bank for Greater Tomorrow Pty Ltd on 20 July plus $260 interest. The bank charged a collection fee of $40. No interest has been accrued on the note.

Required:

a) Prepare a bank reconciliation as at 31 July 2019 based on the provided information.

b) Prepare journal to record the necessary adjusting entries as at 31 July 2019. Narration is not required.