7. At First National Bank in San Diego, some customers have to pay $25 each year as an ATM card fee. John Levi banks at First National Bank and just received his bank statement showing a balance of $829.25; his checkbook balance is $467.40. The bank
statement shows an ATM card fee of $25.00, teller fee of $9.00, interest of $1.80, and John's $880 IRS refund check, which
was processed by the IRS and deposited to his account. John has two checks that have not cleared-No. 112 for $620.10 and
No. 113 for $206.05. There is also a deposit in transit for $1,312.10. Prepare John's bank reconciliation.