Enabled: Chapter $7$ Connect Assignment Bank R$...$

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Kesler Co$.$ deposits all receipts intact on the day received and makes all payments by cheque. On July $31,2023,$ after all posting was completed, its Cash account showed a $$10,919$ debit balance. However, Kesler's July $31$ bank statement showed only $$10,077$ on deposit in the bank on that day along with the following information.

a$.$ Outstanding cheques, $$2,757.$

b$.$ Included with the July cancelled cheques returned by the bank was a $$18$ debit memo for bank services.

c$.$ Cheque #$919,$ returned with the cancelled cheques, was correctly drawn for $$236$ in payment of the utility bill and was paid by the bank on July $15.$ However, it had been recorded with a debit to Utilities Expense and a credit to Cash as though it were for $$326.$

d$.$ The July $31$ cash receipts, $$3,671,$ were placed in the bank's night depository after banking hours on that date and were unrecorded by the bank at the time the July bank statement was prepared.

Required:

a$.$ Prepare a bank reconciliation for Kesler Co$.$ at July $31.$