Yardworx reconciled its book balance of Cash with its bank statement balance on April 30 and showed two cheques outstanding at that time, #1771 for $15,463.10 and #1780 for $955.65. The following information is available for the May 31, 2017, reconciliation: From the May 31, 2017, bank statement: Balance of previous statement on Apr. 30/17 $61,045.95 5 deposits and other credits totalling 26,088.10 9 cheques and other debits totalling 57,005.40 Current balance as of this statement 30,128.65 From Yardworx's accounting records: From Yardworx's accounting records: - Cheque \#1788 was correctly written for $985.65 to pay for May utilities; however, the bookkeeper misread the amount and entered it in the accounting records with a debit to Utilities Expense and a credit to Cash as though it were for $895.65. The bank paid and deducted the correct amount. - The NSF cheque was originally received from a customer, Gertie Mayer, in payment of heraccount. Its return was unrecorded. - The credit memo resulted from a $5,300 electronic fund 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 1. Prepare a bank reconciliation for Yardworx. 1. Prepare a bank reconciliation for Yardworx. 2. Prepare the general journal entries needed to adjust the book balance of Cash to the reconciled balance