4. The Cash account in the general ledger of Fine Golf Club vhows a blanca 2020 The December 31" bank statement shows a balance of $10A40. The only recome Bank service charges of $32 Outstanding deposit of $1,813 NSF check from customer L. Diamond in the amount of $126 Error in recording check 1970 for utilities: check was written correctly in moun of Swim recorded in Pine's accounting records incorrectly as $384 Outstanding checks of $936 A Prepare the December 31, 2020 bank reconciliation (9 points) Pine Golf Club $936 Outstanding Cheons Diamond Amount 1126 utilities 834 B. Record the journal entry necessary to adjust Pine Golf Club's accounting records at December 31, 2020 Average Accounts Receivable Average Inventory 1,245 10,325 Extra Credit (5 points) Net Sales 70,935 Cost of Goods Sold 46,133 Calculate: Accounts Receivable Turnover Rate Inventory Turnover Rate Operating Cycle (in gays)