Dave Green operates four Texaco stations. He has just received the monthly bank statement at October 31 from First National Bank, and the statement shows an ending balance of \(\$ 3,840\). Listed on the statement are an EFT rent collection of \(\$ 400\), a service charge of \(\$ 12\), two NSF checks totaling \(\$ 74\), and a \(\$ 9\) charge for printed checks. In reviewing his cash records, Green identifies outstanding checks totaling \(\$ 467\) and an October 31 deposit in transit of \(\$ 788\). During October he recorded a \(\$ 290\) check for the salary of a part-time employee by debiting Salary Expense and crediting Cash for \(\$ 29\). Green's Cash account shows an October 31 cash balance of \(\$ 4,117\). Prepare the bank reconciliation at October 31.