On October $31,2024,$ the bank statement for the cash account of Cousins Video shows a balance of $$12,985,$ while the company's

records show a cash balance of $$12,366.$ Information that might be useful in preparing a bank reconciliation is as follows:

a$.$ Outstanding checks are $$1,265.$

b$.$ The October $31$ cash receipts of $$820$ are not deposited in the bank until November $2.$

c$.$ The EFT payment for utilities of $$144$ is correctly recorded by the bank but is recorded by Cousins as a disbursement of $$414.$

d$.$ In accordance with prior authorization, the bank withdraws $$557$ directly from the account as payment on a note payable. The

interest portion of that payment is $$57$ and the principal portion is $$500.$ Cousins has not recorded the direct withdrawal.

e$.$ Bank service fees of $$31$ are listed on the bank statement.

f$.$ A deposit of $$574$ is recorded by the bank on October $13,$ but it did not belong to Cousins. The deposit should have been made to

the account of Hollybuster Video, a separate company.

g$.$ The bank statement includes a charge of $$82$ for an NSF check from a customer. The check is returned with the bank statement,

and the company will seek payment from the customer.

Required:

Prepare a bank reconciliation for the Cousins checking account on October $31,2024.$

Record the necessary cash adjustments.