Yardworx reconciled its book balance of Cash with its bank statement balance on April 30 and showed two cheques outstanding at this time. CK#1771 for $15,463.10 and CK#1780 for $955.65. The following information is available for the May 31, 2017, reconciliation: May 31, 2017 Bank Statement Reference Date Debits Credits: Balance 30-Apr 61,045,95 Deposit 4-May 14.662.30 75,708.25 Deposit 14-May 849.25 76,557.50 NSF Cheque 18-May 15,600.40 60,957.10 Deposit 22-May 1,166.45 62.123.55 Credit memo 25-May 5,200.00 67.323.55 Deposit 26-May 4.210.101 71,533.65 Service Charge 31-May 135.00 71,398.65 CK 1784 1-May 7.600.00 63,798.65 CK 1783 2-May 1465 80 62,332.85 CK 1787 15-May 2.334.75 59,998.10 CK 1782 16-May 12,800.55 47,197.55 CK 1785 26-May 620.15 46,577.40 CK 1771 28-May 15,463.10 31,114.30 CK 1788 29-May 985.65 30,128.65 From Yardworx accounting records: Cash Date Explanation PR Debil Credit Balance 30-Apr Balance 44,627,20 31-May CR7 29,289.05 73,916.25 31-May CD8 28,089,50 45,826.75 Deposits Made Cheques Written 4-May 14,662.30 1782 12,800.55 14-May 849.25 1783 1,465.80 22-May 1,166.45 1784 7,600,00 26-May 4.210.10 1785 620.15 31-May 8,400.95 1786 974.35 Total 29.289.05 1787 2,334.75 1788 895,65 1789 1,398.25 Total 28,089.50 Cheque #1788 was correctly written for $985.65 to pay for May utilities, however the bookkeeper recorded the cheque as $895.65 The bank paid and deducted the correct amount. The NSF cheque was received from a customer, Gertie Mayer, in payment of her account. Its return was unrecorded. The credit memo is from a $5,300 electronic funds transfer for the collection of a customer payment. The bank had deducted a $100 bank service charge fee. The collection has not been recorded in the Company's books. Required: Prepare a bank reconciliation for Yardworx Prepare the journal entries needed to adjust the book balance of Cash to the reconciled balance. Bank balance: Reconciled bank balance General Ledger Book balance: Balance as per general ledger Reconciled ledger balance Difference between bank and ledger Date Bank Reconciliation Account/Description Debit Credit