a) The January 31, 2020 bank statement balance was $6,400.

b) The bank statement included $30 of service charges.

c) There was an electronic funds transfer (EFT) deposit of $900 on the bank statement for the monthly rent due from a tenant.

d) Cheques #541 and #543 for $205 and $320, respectively, were not among the cancelled cheques returned with the statement.

e) The January 31, 2020 deposit of $4,435 did not appear on the bank statement.

f) The bookkeeper had erroneously recorded a $500 cheque as $5,000. The cheque was written to a vendor to pay off an accounts payable.

g) Included with the cancelled cheques was a cheque written by Smith Company for $200, which was deducted from Kahuna Company's account by the bank in error.

h) The bank statement included an NSF cheque written by Kapahulu Company for a $460 payment on account.

i) The GL cash account showed a balance of $5,600 on January 31, 2020

• Prepare the Jan 31, 2020, bank reconciliation for Kahuna Company in good form.

Prepare the journal entry (entries) after completing the bank reconciliation