When Cullumber Holdings Ltd. Received its bank statement for the month of July 2021 , it showed that the company had a balance of $16,230 as at July 31 . On July 31, Cullumber had a cash balance per books of $14,126. A comparison of the bank statement and the accounting records revealed the following information: 1. The bank statement included a bank service charge of $80, which is not recorded by Cullumber's book. 2. The bank statement included electronic collections from customers totaling $5,188. These were not previously recorded by the company. 3. Outstanding cheques at June 30 is $2,974. In July, $2,300 cheques are cleared by the bank, and $1,952 cheques are written by Cullumber. 4. A cheque $2,200 issued by Sunny Ltd. was incorrectly charged to Cullumber company by thie bank. 5. On July 31 , the bank statement showed a returned (NSF) cheque for $1,330 issued by a customer in payment of its account. In addition, the bank charged $100 processing fee for this transaction. 6. The July 31 deposit of $2,000 was not included in the deposits on the July bank statement. The deposit had been placed in the bank's night deposit chute on July 31. Required: 1. Prepare the bank reconciliation per bank and per book at July 31 ( 6 points). 2. Prepare any journal entries required from the reconciliation (3 points)