Q4. Shown below are cash balances for Ruby Transport at August 31, as well as additional data necessary to answer the questions that follow. Balance per bank statement $25,650 Balance per depositor's records $20,631 Additional information a Outstanding checks: no. 729, $1,790; no. 747, $350; no. 752, $1,115. b Check no. 742 (for repairs) was written for $568 but erroneously recorded in Ruby's records as $865. Deposits in transit, $3,220. d Note collected by the bank and credited to Ruby's account, $6,900. NSF check of C. Craig, one of Ruby's customers, $2,178. f Bank service charge for August, $35. Required: Make the bank reconciliation statement and prepare the necessary journal entries