A B C Bank Reconciliation and Journal Entries February and March, Daniel Consulting had 1. Rent expense incurred (including expired prepaid rent) 2. Sales on account 3. Cash sales 4. COGS incurred 5. Utilities expense Incurred and paid 6. Salaries expense Incurred and paid 7. Purchased Software inventory 8. Purchased land for future building site 9. Incurred fees related to lan purchase 4,800 5,625 10,530 8,700 750 1,550 9,000 270,000 1,485 Step 1: Record the above 9 events and post a single journal entry to record this activity before completing the bank reconciliation below. The cash balance per books before bank reconciliation was $51,670