Data table Bank Statement: Bal, Jan 1 Deposits: EFT - rent Checks: No. Amount 210 270 211 300 121 212 Other Charges: Service charge Check printing NSF check #201 Bal, Jan 31 $ 1,800 650 (691) - X $ 5 16 70 (91) $ 1,668 Data table Cash Jan 1 Bal. Jan 30 1,800 Check #210 27 2,700 Check #211 300 Check #212 121 Check #213 305 Check #214 130 Pre-adjusted Bal @ Jan 31 3,617 Requirement 1. Prepare the bank reconciliation on January 31. Start by preparing the bank portion of the reconciliation and then complete the reconciliation by completing the book portion. Whitmer Photography Bank Reconciliation BANK Balance, January 31 Add: Less: January 31 BOOKS Balance, January 31 Add: Less: Adjusted bank balance, January 31 Adjusted book balance, January 31 Requirement 2. Prepare all necessary journal entries for Whitmer Photography to update the Cash account as a result of the bank reconciliation. (Record debits first, then credits. Exclude explanations from any journal entries.) Start by preparing the entry for the EFT rent collection, $650. Date Jan 31 Journal Entry Accounts Prepare the entry for the correction of the book error. Date Jan 31 Debit Credit Journal Entry Accounts Debit Credit Prepare the entry for the service charge, $5. Date Jan 31 Journal Entry Accounts Debit Credit Prepare the entry for the check printing fee, $16. Date Jan 31 Journal Entry Accounts Debit Credit Finally, prepare the entry for the NSF check, $70. Date Jan 31 Journal Entry Accounts Debit Credit