5. Prepare the following bank reconciliation Balance per bank statement, Oct. 31 Cash balance per general ledger (books) Deposit made on Oct 31, not found on bank statement Outstanding checks (total) Check error: written for $152 but recorded for $125 Bank Service Charge NSF check $10,410 $11,200 $1,865 $1,252 $50 $100 Bank Side: Book Side: 6. What is the transaction on the accounting equation to record $40 in bank service charges? Assets Liabilities Equity