Brown, Inc. received its bank statement for the month ended 12/31/23. The bank statement showed a balance of $8,810.11. The company's general ledger showed a balance of $8,204.32. Required: (a) Prepare a bank reconciliation in good form (start in column D) & (b) Make all journal entries required by the reconciliation (start in column N) The following ten (10) items were discovered when comparing the bank statement to the books of the company: 1. The bank charged check processing fees of $10.00. 2. There was a $2,414.52 automatic withdrawal to pay the company equipment loan. Of the $2,414.52, $2,051.86 was for interest which had been accrued. 3. The bank charged Brown's account $20 for an NSF check. The check was returned to the company and the company will seek repayment of the $20 from the customer. 4. A check for $100.50 written by Brown & Gold, LLP was cleared by the bank on Brown. Inc.'s account. 5. The bank collected a note receivable for Brown in the amount of $1,075 .50 and deposited it to Brown's account. The principal repayment was for $890; the balance was interest, which had not been accrued. 6. The bank charged the company $55.00 to print new checks. 7. The bank correctly cleared check #2501 for $82. The company bad recorded this check in its books for $820. The check had been written in payment of utilities. 8. A $2,451 deposit was recorded on the company books on 12/31/23. The deposit was taken to the bank too late to be recorded on that day. The bank recorded the deposit on 1/2/24. 9. Outstanding checks totaled $1,418.31. 10. Brown's income tax refund of $2,425 was directly deposited in the bank account. A receivable had been set up in 2023 in anticipation of the refund