Your review of last month's bank reconcllation and the current bank statement reveals the following: 1 Outstanding checks July 31 $25,o42 August 31 33.551 2 Deposits in transit Julv 31 16,422 August 31 21,113 1 Check #216 for office furniture was written for $695 but recorded In the cash disbursements journal as $965. The bank deducted the check as $695. a A check written on the account of Algiers Manufacturing Co. for $563 was deducted bv the bank from the Dresden Division account. 1 Included with the bank statement was a debit memorandum dated August 31 for $2,415 for interest on a note taken out by the Dresden Division on Julv 3D. I The service charge for new checks has not been recorded. r The Julv 31 bank reconsiiiation {prior month} showed as reconciling items a service charge of $26 and an NSF check for $349. Instructions A. Prepare a four-column \"proof of cash\" reconciling the "balance per bank\" to the "balance per book.\" B. Prepare a four-column \"proof of cash" reconciling \"balance per bank" to the \"correct balance" and "balance per books" to the "correct balance." C. Prepare anv adjusting journal entries necessary to correct the cash account per the books of the Dresden Division