trol, and Cash P7-4A On July 31, 2019, Keeds Company had a cash balance per books of $6,) ment from Dakota State Bank on that date showed a balance of $7,690.80. A c ison of the bank statement with the Cash account reveale statement from Dakota St 1. The bank service charge for July was $25. 2. The bank collected $1,520 for Keeds Company through electronic funds transfer 3. The July 31 receipts of $1,193.30 were not included in the bank deposits for July. Thes receipts were deposited by the company in a night deposit vault on July 31. 4. Company check No. 2480 issued to L. Taylor, a creditor, for $384 that cleared the hanh in July was incorrectly entered as a cash payment on July 10 for $348. 5. Checks outstanding on July 31 totaled $1,860.10. 6. On July 31, the bank statement showed an NSF charge of $575 for a check received b the company from W. Krueger, a customer, on account. Instructions (a) Prepare the bank reconciliation as of July 31. (b) Prepare the necessary adjusting entries at July 31