answer part B please.

On July 31, 2022, Whispering Winds Company had a cash balance per books of $6,285.00. The statement from Dakota State Bank on that date showed a balance of $7,835.80. A comparison of the bank statement with the Cash account revealed the following facts. 1. The bank service charge for July was $17.00. 2. The bank collected $1,665.00 for Whispering Winds through electronic funds transfer. 3. The July 31 cash receipts of $1,346.30 were not included in the bank statement for July. These receipts were deposited by the company in a night deposit vault on July 31. 4. Company check No. 2480 issued to L. Taylor, a creditor, for $384.00 that cleared the bank in July was incorrectly recorded as a cash payment on July 10 for $348.00. 5. Checks outstanding on July 31 totaled $2,005.10. 6. On July 31, the bank statement showed an NSF charge of $720.00 for a check received by the company from W. Krueger, a customer, on account. (a) Your answer is correct. Prepare the bank reconciliation as of July 31. (List items that increase balance as per bank \& books first. Reconcile cash balance per bank first. Round answers to 2 decimal places, es. 52.75.) Your answer is correct. Prepare the bank reconciliation as of July 31. (List items that increase balance as per bank \& books first. Reconcile cash balance per bank first. Round answers to 2 decimal places, eg. 52.75.) Prepare the necessary adjusting entries at July 31. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) D