Trudy's Supply Inc. has hired you to reconcile its August 31, 2019 bank statement and general ledger cash account. For August, the general ledger Cash account showed the following: Debit Credit Balance $ 5,600 dr 7,000 1,500 11,000 Date August 1 August 3 August 15 August 22 August 26 August 28 August 29 August 30 August 31 Explanation Opening balance Deposit Cheque #537 Deposit Cheque # 538 Cheque #539 Cheque #540 Deposit Ending Balance 1,800 1,700 1,500 3,500 $ 20,600 dr The August bank statement, just received, showed the following: Additions Date August 1 August 4 August 5 Balance $ 6,450 13,450 6,450 7,000 Explanation Subtractions Opening balance Deposit NSF cheque re 7,000 August 4 deposit Cheque #536 850 Cheque #537 1,500 Deposit Cheque #538 1,300 Bank service charge 50 August 5 August 6 August 24 August 29 August 31 11,000 5,600 4,100 15,100 13,800 $13,750 At July 31, 2019, cheque #536 for $850 to Mr. George Bilton was outstanding. There were no other outstanding cheques or deposits in transit at July 31, 2019. An investigation of cheque #538 found that the cheque was in the amount of $1,300 to purchase supplies, but had incorrectly been posted in the general ledger as $1,800. The August 3 deposit of $7,000 that was returned by the bank as an NSF cheque was a payment by a customer for past purchases of product on account. A. Prepare the reconciliation using the format below: Trudy Supply Inc. Bank Reconciliation August 31, 2019 Balance per bank Additions Balance per books Additions Subtractions Subtractions Adjusted book balance $ Adjusted bank balance B. The bank reconciliation requires that certain entries be made in the depositor's books; the journal entries are: Debit Credit