The Videc Corporation received their bank statement for the month ended December 31, 20x4. The bank statement showed a balance of $19,105 at August 31, 20x4. After comparing the transactions on the bank statement to that of the cash account, it was discovered that several transactions were on the bank statement but not in the cash account: bank service charges of $45 interest on bank loan of $670 a cheque returned NSF (non sufficient funds) in the amount of $2,300 The deposit made on August 31 in the amount of $3,450 was not on the bank statement. The total outstanding cheques at August 31 totaled $6,790. The cash account balance at August 31, 20x4 was $18,780 before any of the above adjustments. Required a. Prepare all journal entries required to adjust the cash account. b. Prepare a bank reconciliation as at August 31, 20x5.