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The August $31$ bank statement of White Healthcare has just arrived from County Bank. To prepare the bank reconciliation, you gather the following data:

View the data.

Read the requirements.

Data

a$.$ The August $31$ bank balance is $$5,810.$

b$.$ The bank statement includes two charges for NSF checks from customers. One is for $$370($#$1),$ and the other is for $$90($#$2).$

c$.$ The following White Healthcare checks are outstanding at August $31$:

$\backslash$table$[[$Check No$.,$Amount$],[237,$$$,60],[288,,200],[291,,590],[294,,630],[295,,20],[296,,80]]$

d$.$ White Healthcare collects from a few customers by EFT. The August bank statement lists a $$1,200$ EFT deposit for a collection on account.

e$.$ The bank statement includes two special deposits that White Healthcare hasn't recorded yet: $$950$ for dividend revenue, and $$50$ for the interest revenue White Healthcare earned on its bank balance during August.

f$.$ The bank statement lists a $$100$ subtraction for the bank service charge.

g$.$ On August $31,$ the White Healthcare's treasurer deposited $$310,$ but this deposit does not appear on the bank statement.

h$.$ The bank statement includes a $$300$ deduction for a check drawn by Easy Freight Freight Company. White Healthcare notified the bank of this bank error.

i$.$ White Healthcare's Cash account shows a balance of $$3,200$ on August $31.$

Requirements

Prepare the bank reconciliation for White Healthcare at August $31,2025.$

Journalize any required entries from the bank reconciliation. Include an explanation for each entry.