Henderson Corporation operates four bowling alleys. The business just received the October 31, 2025, bank statement from First National Bank, and the statement shows an ending balance of $905. Listed on the statement are an EFT rent collection of $410, a service charge of $10, NSF checks totaling $70, and a $30 charge for printed checks. In reviewing the cash records, the business identified outstanding checks totaling $450 and a deposit in transit of $1,775. During October, the business recorded a $310 check by debiting Salaries Expense and crediting Cash for $31. The business’ Cash account shows an October 31 balance of $2,209. 

Requirements 

1. Prepare the bank reconciliation at October 31, 2025.

2. Journalize any transactions required from the bank reconciliation.