5. The cash in bank account for Zola Company at January 1, 2014 indicated a balance of br. 4,004. The cash receipts journal showed a balance of br.2867 and the check register of payment for January balance br. 2860. The bank statement indicated a balance of br. 5857 on January 31. Comparison of the bank statement and accompanying canceled checks and memorandums with the records revealed the following reconciling items: A. Checks outstanding br. 1, 600 B. A deposit of br.500 representing receipts of June 30, did not appear on the bank statement. The bank had collected br. 1030 on an interest -bearing note left for collection. The face of the note was br. 1000. C. A cheque for br. 470 returned with the statement had been incorrectly charged by bank as br. 740. D. A check for br. 148 returned with the statement had been recorded erroneously in the check register as br. 184. The check was for the payment of on account for suppliers E. Bank service charges for June amounted to br. 50. Required: 1. Prepare bank reconciliation for the month of January 31,2014 2. Record the necessary entries.