Cash balance per bank $8,500 Cash balance per books (general ledger) $7,320 Outstanding checks $2,150 Check mailed to the bank for deposit had not reached the bank by the statement date. $600 NSF check returned by the bank for accounts receivable $200 July interest earned on the bank statement $10 Check no. 700 for misc. expense cleared the bank for $200; erroneously recorded in the Matrix books for $20 Prepare a bank reconciliation. Shown the accounting entries that must be made by Matrix in journal entry