Bear Holdings Ltd. (BHL) a Toronto property management company, is owned by Brenda Lee. Lee is trying to prepare a bank reconciliation for BHL's bank account for October 31, 2022. A review of BHL's bank statement and accounting records showed the following; 1. The cash balance per the bank statement was $26,937. 2. The accounting records showed a balance of $21,260. 3. Two cheques that had been written and mailed by BHL had not been cashed. These were cheques #5109 for $10,505 and #5112 for $5,303. 4. BHL was paid $20 in interest by the bank in October. 5. A cheque written to BHL for $1,126 that had been part of BHLs deposit on October 23 was not honoured by the bank because the client had insufficient funds. 6. Bank service charges for the month were $92. 7. Cheque \# 5101 , which was for a utility payment, was incorrectly recorded by BHL's accountant as $960 when the actual cheque was for $690 (which was the correct amount owing by BHL ). 8. The bank had collected $3,110 on behalf of BHL related to a note receivable from one of BHL's clients. This included $110 in interest. 9. A deposit of $12,314 was made through the night deposit slot after business hours on the evening of October 31st. Required: 1) Prepare a bank reconciliation for Bear Holdings Ltd. as at October 31, 2022. 2) Prepare the journal entries necessary as a result of the bank reconciliation