Show work please. Prepare The Bank reconciliation.

a) Prepare a bank reconciliation at July 31, 2017 (b) Journalize the adjusting entries to be made by Diaz Company. Assume that interest on the note has not been accrued. Problem: Diaz Company maintains a checking account at Chase Bank. At July 31, selected data from the ledger balance and the bank statement are shown below Per Checkbook Per Bank Statement $15,800 $17,600 81,400 Balance, July 1 July receipts July credits July disbursements July debits Balance, July 31 83,470 77,150 74,756 $24,514 $21,850 Analysis of the bank data reveals that the credits consist of S79,000 of July deposits and a credit memorandum of $4,470 for the collection of a $4,400 note plus interest revenue of $70. The July debits per bank consist of checks cleared S74,700 and a debit memorandum of $56 for printing additional company checks. You also discover the following errors involving July checks: (1) A check for $230 to a creditor on account that cleared the bank in July was journalized and posted as $320. (2) A salary check to an employee for $255 was recorded by the bank for $155 The June 30 bank reconciliation contained only two reconciling items: deposits in transit $8,000 and outstanding checks of $6,200