POST INC. BANK RECONCILIATIONCash balance per bank$8,500Cash balance per books (general ledger)$7,320Outstanding checks$2,150Check mailed to the bank for deposit hadnot reached the bank by the statementdate.$600NSF check returned by the bank foraccounts receivable$200July interest earned on the bank statement$10Check no. 700 for misc. expense clearedthe bank for $200; erroneously recordedin the Matrix books for $20Prepare a bank reconciliation.Shown the accounting entries that must be made by Matrix in journal entry