a. The October 31 cash balance in the general ledger is $814. b. The October 31 balance shown on the bank statement is $324. c. Checks issued but not returned with the bank statement were No. 462 for $18 and No. 483 for $58. d. A deposit made late on October 31 for $474 is included in the general ledger balance but not in the bar statement balance. e. Returned with the bank statement was a notice that a customer's check for $83 that was deposited on October 25 had been returned because the customer's account was overdrawn. f. During a review of the checks that were returned with the bank statement, it was noted that the amount of Check No. 471 was $65 but that in the company's records supporting the general ledger balance, the check had been erroneously recorded as a payment of an account payable in the amount of $56. Required: a-1. Show the reconciling items in a horizontal model that should be prepared to reflect the reconciling items as on October 31. (Use amounts with + for increases and amounts with - for decreases.) Stockholders' Equity Net Income Balance Sheet Liabilities Accounts payable Cash Assets Accounts receivable Cash 30 Journal entry worksheet Record the adjusting entry to reflect the reconciling items. Note: Enter debits before credits. Event General Journal Debit Credit 1 b. What is the amount of cash to be included in the October 31 balance sheet for the bank account reconciled? Amount of the $ 2,150