2. The December cash records of Donald Insurance follow: (Click the icon to view the checkbook.) Donald's Cash account shows a balance of $17,010 at December 31. On December 31, Donald Insurance received the following bank statement: 2(Click the icon to view the December bank statement.) Additional data for the bank reconciliation follows: (Click the icon to view the additional information.) Requirements 1. Prepare the bank reconciliation of Donald Insurance at December 31, 2015. 2. Journalize any required entries from the bank reconciliation Requirement 1. Prepare the bank reconciliation of Donald Insurance at December 31, 2015. Prepare the bank portion of the reconciliation, followed by the book portion of the reconciliation. Donald Insurance Bank Reconciliation December 31, 2015 Bank: |(1) Add: (2) Less: Books: (8) Add: (9) (10) Less: (11) (12) (13) (14) (15) Requirement 2. Journalize any required entries from the bank reconciliation. (Record debits first, then credits. Explanations will appear on the last line of the journal entry table.) Begin with the EFT collection. Date Accounts and Explanation Debit Credit Dec. 31 (16) (17) (19) Journalize the collection of the note. Date Accounts and Explanation Debit Credit Dec. 31 (21) (22) (23) 24) (25) Journalize the NSF check. Date Accounts and Explanation Debit Credit Dec 31 (26) | (27) 28) (30) Journalize the EFT payment. Accounts and Explanation Debit Credit Date Dec 31 (31) (32) (33) (35) Journalize the service charge. Date Accounts and Explanation Debit Credit Dec. 31 (36) Journalize the entry to correct the error. Date Accounts and Explanation Debit Credit Dec. 31 (41 (42) (43) (44) (45) 1: Data Table Cash Receipts Date Cash Debit Dec. 4 $ 4,150 Cash Payments Check No. Cash Credit 1416 5 870 550 1417 170 680 510 2,190 1,390 1,820 1418 1419 1420 1421 1422 1,480 900 620 2: Data Table 13,900 Bank Statement for December Beginning Balance $ Deposits and other Credits: Dec. 1 EFTS 400 Dec. 5 4.150 Dec. 550 Dec. 15 510 Dec. 18 2,190 BC1,000 8,800 NSF $ Dec. 22 Checks and other Debits Dec. 8 Dec. 11 (check no. 1416) Dec. 19 Dec. 22 (check no. 1417) Dec. 29 (check no. 1418) Dec. 31 (check no. 1419) 500 870 600 EFT 170 680 1,930 Dec. 31 SC 50 (4,800) 17,900 $ Ending Balance Explanations: BC-bank collection; EFT-electronic funds transfer; NSF-nonsufcient funds checks; SC-service charge