Prepare a correct bank reconciliation (List items that increase balance as per bank \& books first.) Journalize the entries required by the reconciliation. (Credit account titles ore automatically indented when the omount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts, List all debit entries before credit entries.) Brian Lee is unable to reconcile the bank balance at January 31. Brian's reconciliation is as follows