On August $1,2016,$ the accountant for Western Imports downloaded the company's July $31,2016,$ bank statement from the bank's Website. The balance shown on the bank statement was $$28,800.$ The July $31,2016,$ balance in the Cash account in the general ledger was $$13,798.$Jenny Irvine, the accountant for Western Imports, noted the following differences between the bank's records and the company's Cash account in the general ledger:a$.$An electronic funds transfer for $$14,800$ from Foncier Ricard, a customer located in France, was received by the bank on July $31.$b$.$ Check $1422$ was correctly written and recorded for $$1,200.$ The bank mistakenly paid the check for $$1,240.$c$.$ The accounting records indicate that Check $1425$ was issued for $$66$ to make a purchase of supplies.However, examination of the check online showed that the actual amount of the check was for $$96.$d$.$A deposit of $$860$ made after banking hours on July $31$ did not appear on the July $31$ bank statement.e$.$ The following checks were outstanding: Check $1429$ for $$1,253,$ and Check $1430$ for $$145.$f$.$ An automatic debit of $$266$ on July $31$ from CentralComm for telephone service appeared on the bank statement but had not been recorded in the company's accounting records$\mathrm{.}1.$ Pr$$pare a bank reconciliation for the firm as of July $31.$WESTERN IMPORTSBank Reconciliation StatementJuly $31,2016$