Consider the following general ledger and bank statement for Top Salon.

Account:	Cash			GL. No. 101
Date	Explanation	Debit	Credit	Balance
Oct 1	Opening balance			7,200	DR
Oct 5	Mini Supplies-cheque #798		490	6,710	DR
Oct 7	KidKid Supplies-cheque #799		990	5,720	DR
Oct 11	Mary Malony	470		6,190	DR
Oct 14	Beauty Maintenance Inc-cheque #800		766	5,424	DR
Oct 20	CiG Ltd-cheque #801		860	4,564	DR
Oct 28	Deposit	2,500		7,064	DR

Bank Statement
Date	Explanation	Withdrawal	Deposit	Balance
Oct 1	Opening balance			7,200
Oct 5	Cheque #798	490		6,710
Oct 7	Cheque #799	990		5,720
Oct 7	EFT - Monthly Rent	1,070		4,650
Oct 11	Mary Malony		470	5,120
Oct 11	NSF cheque	470		4,650
Oct 11	NSF charge	30		4,620
Oct 14	Cheque #800	676		3,944
Oct 21	Cheque #8450	2,900		1,044
Oct 31	Service charges	27		1,017
Oct 31	Interest on bank account		22	1,039

Additional Information 1. On Oct 14, Top Salon purchased $676 worth of salon supplies from Beauty Maintenance Inc. 2. The salons cheque numbers are always three-digits in length. Therefore, it did not issue cheque #8450.

Required a) Prepare a bank reconciliation for Top Salon on October 31, 2019. b) Prepare the necessary journal entries.

Do not enter dollar signs or commas in the input boxes. Do not use negative signs. Select the proper order for the headings of the Bank Reconciliation.