8 1 Preparing a bank reconciliation and Journal entries. The September 30 bank statement of Nice Garden Cohas just arrived from ABC Bank. To prepare the bank reconciliation you gather the following data: The September 30 bank balance is $4.870 IL. The bank statement includes two charges for NSF checks from customers. One is for $400 (1) from Firm A and the other for $110(2) from Firm B. II. The following Nice Garden Co. checks are outstanding at September 30: At Check No. NO 237 $190 288 220 291 520 294 580 iv. Nice Garden Co. collects from a few customers by EFT. The September bank statement lists a $1,300 EFT deposit for a collection on account The bank statement includes two special deposits that Nice Garden Co. hasn't recorded yet: 5970 for dividend revenue and $80 for the interest revenue Nice Garden Co. earned on its bank balance during September. The bank statement lists a $30 subtraction for the bank service charge. On September 30, Nice Garden Co. deposited $350, but this deposit does no appear on VE VIL the bank statement VIL The bank statement includes a $1,000 deduction for a check drawn by Miller Co. Nice Garden Co. notified the back of this bank error Nice Garden Co Nice Garden Co Cash accounts shows a balance of $2,900 on September 30. IX Requirements 1 Prepare the bank reconciation for Nice Garden Coat September 30. 2. Journalize any required entries from the bank reconciliation include an explanation for euch entry