Additional data for the bank reconciliation follow (Click the icon to view the additional informe The December cash records of Durkin Insurance follow P (Click the icon to view the checkbook.) Durkin's Cash account shows a balance of $18.570 at December 31. On December 31, Durkin Insurance received the following bank statement (Click the icon to view the December bank statement.) Read the requirements Requirement 1. Prepare the bank reconciliation of Durkin Insurance at December 31, 2018 Prepare the bank portion of the reconciliation, followed by the book portion of the reconciliation Durkin Insurance Bank Reconciliation December 31, 2018 0 Data Table - X Bank ADD: $ 14,500 Data Table - X Bank Statement for December Beginning Balance Deposits and other Credits: Dec EFTS 100 Dec 4,100 LESS 530 510 2,200 BC 1,300 Cash Receipts Date Cash Debit Dec 4 $ 4,100 530 14 2.200 1.880 Books: 3,830 Cash Payments Check No. Cash Credit 1418 5 890 1417 140 1418 660 1419 1.000 1420 1,480 1421 1,700 510 ADD: NSF 1,000 890 Dec 18 Dec. Checks and other Debits: Dec. 8 Dec 11 (check no. 1416) Dec. 10 Dec 22 (check no. 1417) Dec 29 (check no. 1418) Dec 31 (check no. 1419) Dec. 31 Ending Balance 275 880 LESS 140 660 1.960 Print Done SC 40 18.365 Explanations: BC-bank collection: EFT-electronic funds transfer. NSF.nonsufficient funds checks, SC-service charge Print Done Requirement 2. Joumalize any required entries from the bank reconciliation. (Record debits first, then credits. Select the explanation on the last line of the journal entry table. Begin with the EFT collection. Date Accounts and Explanation Debit Credit Dec. 31 Journalize the collection of the note. Date Accounts and Explanation Debit Credit Dec 31 Journalize the NSF check. Date Accounts and Explanation Debit Credit Dec. 31 Journalize the EFT payment. Date Accounts and Explanation Debit Credit Dec. 31 Journalize the service charge. Date Accounts and Explanation Debit Credit Dec. 31 Journalize the entry to correct the error. Date Accounts and Explanation Debit Credit Dec. 31