On August 1, 2019, the accountant for Western Imports downloaded the company's July 31, 2019. Bank statement from the bank?s Website. The balance shown on the bank statement was $28,750. The July 31, 2019, balance in the Cash account in the general ledger was $14,183.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 $14,300 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 $69 to make a purchase of supplies. However, the examination of the check online showed that the actual amount of the check was for $99.(d) A deposit of $790 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 $1,248, and Check 1430 for $140.(f) Automatic debit of $261 on July 31 from Central Common for telephone service appeared on the bank statement but had not been recorded in the company's accounting records.(1) Prepare a bank reconciliation for the firm as of July 31.(2) Record general journal entries for the items on the bank reconciliation that must be journalized.