Brown, Inc. received its bank statement for the month ended 12/31/18. The bank statement showed a balance of 58,810,11. The comparry's general ledoer showed a balance of 58,204.32 The following items were discovered when comparing the bank statement to the books of the company: 1. The bank charged check processing foes of 510,00. 2. On the bank statement, there was a $2,414.52 automatic withdrawal to pary the compary cquipment loan. 3. The bank charoed Brown's account $20 for an NSF check. The check was returned to the compary and the compary will seek repayment of the $20 from the custorner. 4. A check for $100.50 was written by Blue 8 Gold, LC was cleared by the bank on Erown, inc's account. 5. The bank collected a note receivabie for Brown in the amount of $1,075,50 and deposited it to Brown's account. 6. The bank charged the company 555.00 to print new checks. 7. The bank correctly cleared check \#2501 for $82. The compary had recorded this check in its books for 5820 . The chock had been written in payment of utilities. 8. A 52,451 deposit was recorded on the company books on 12/31/18. The deposit was taken to the bank too late to be recorded on that day. The bank recorded the deposit on 1/2/2019. 9. Outstanding checks totaled $1,418.31. 10. Brown's income tax refund of $2,425 was directly deposited in the bank account. Instructions: a. Prepare a bank reconciliation in good form. b. Prepare any necessary journal entries