Requirement 2. Journalize the December 31 transactions needed to update ESA's Cash account. Include an explan the journal. Enter amounts to two decimal places.) Next, record the EFT payment of utilities. Next, record the EFT payment of insurance. Record the bank service charge. The December 31 bank statement of Eldercare Services Association (ESA) has just arrived from Scotiabank. To prepare the ESA bank reconciliation, you gather the following data: (Click the icon to view the additional data for the bank reconciliation.) Required 1. Prepare the bank reconciliation for ESA 2. Journalize the December 31 transactions needed to update ESA's Cash account. Include an explanation for each entry. a. ESA's Cash account shows a balance of $3,954.78 on December 31 . b. The December 31 bank balance is $5,672.57. c. The bank statement shows that ESA earned $16.55 of interest on its bank balance during December. This amount was added to ESA's bank balance. d. ESA pays utilities ($200) and insurance ($140) by EFT. e. The following ESA cheques did not clear the bank by December 31: f. The bank statement includes a donation of $790, electronically deposited to the bank for ESA. g. The bank statement lists a $12.50 bank service charge. h. On December 31, the ESA treasurer deposited $17.15, which will appear on the January bank statement. i. The bank statement includes a $300 deposit that ESA did not make. The bank added $300 to ESA's account for another company's deposit. j. The bank statement includes two charges for returned cheques from donors. One is a $355 cheque received from a donor with the imprint "Unauthorized Signature." The other is a nonsufficient funds cheque in the amount of $146.67 received from a client