Wildhorse Rook Candies received a bankstatement for the month of August 2014 , which showed a balance per bank of $7,874. The company's cash account in the general ledger showed a balance of $7,060 at August 31 . Other information that may be relevant in preparing a bankreconciliation for August follows: 1. The bankretumed a NSF check from a customer for $55. 2. The company recorded cash receipts of $1,204 on August 31 but this amount does not appear on the bank statement. 3. A check correctly written and paid by the bank for $1,196 was incorrectly recorded in the cash payments journal for $968. The check was a payment on account. 4. Checks that were written in August but still had not been presented to the bank for payment at August 31 amounted to $618. 5. The bank posted $1,708 to the company's account on August 31 representing an EFT payment from a customer that does not appear in the company's ledger. 6. The bankincluded a $25 debit memorandum for service charges for the month of August. (a) Your answer has been saved. See score details after the due date. Prepare a bank reconciliation for the Wildhorse Rook Candies for August, which reconciles the balance per books and the balance per bank to their adjusted correct balances. Prepare the necessary adjusting entries for Wildhorse Rook Candies at August 31, 2014. (Credit account tities are automatically indented when the amount is entered. Do not indent manually.)