Bank reconciliation adjustment a. Show the reconciling items in a horizontal model or write the adjusting journal entry (or entries) that should be prepared to reflect the reconciling items of Exercise 5.7. b. What is the amount of cash to be included in the October 31 balance sheet for the bank account reconciled in Exercise 5.7? Bank reconciliation adjustment a. Show the reconciling items in a horizontal model or write the adjusting journal entry (or entries) that should be prepared to reflect the reconciling items of Exercise 5.7. b. What is the amount of cash to be included in the October 31 balance sheet for the bank account reconciled in Exercise 5.7