1. The January 31 deposit of $1591.63 (deposit in transit) does not appear on the bank Statement 2. The Bank erroneously charged to Ewan Co account $100-Check # 656. 3. Five Company checks issued late in January and recorded in the cash payments journal have not been paid by the bank. The checks are: Check NO. Date Amount 286.00 319.47 83.00 227 Jan 26- Jan 27 Jan 28- Jan 29- Jan 228 229 230 203.14 231 458.53 4. The Bank received $904.03 by EFT on behalf of Ewan Co. 5. The Bank collected on behalf of the company a note receivable, $2,114 including (plus) interest revenue of $214. Ewan Co has not recorded the Cash receipt. 6. The Bank Statement shows interest revenue of $28.01 which Ewan Co has earned on its cash balance. 7. Check no. 233 for $150.00 paid to Jason Co. orn account was recorded as $510. Creating a $360.00 underpayment in the Cah books. 8. Bank Service Charge was $14.25. 9. Bank Statement shows a NFS check of $52.00 received from Customer Jose Romero. 10. Reflected on the Bank Statement is EFT payment for insurance $361.00 EFT electronic fund 1. Prepare the Bank Reconciliation for Ewan Co. as of January 31 2. Prepare the adjusting entries after preparing the Reconciliation 15 points 5 points