December cash records of Durkin Insurance follow:

Additional data for the bank reconciliation fol

$($Click the icon to view the checkbook.$)$

i$.($Click the icon to view the additional info

Durkin's Cash account shows a balance of $$16,090$ at December $31.$ On December $31,$ Durkin Insurance received the following bank statement: $($Click the icon to view the December bank statement.$)$

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Explanations: $BC-$bank collection; EFT$-$electronic funds transfer; NSF$-$nonsufficient funds checks; SC$-$service charge

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a$.$ The EFT credit was a receipt of rent. The EFT debit was an insurance payment

b$.$ The NSF check was received from a customer

c$.$ The $$1,800$ bank collection was for a note receivable.

d$.$ The correct amount of check no$.1419,$ for rent expense, is $$1,940.$ Durkin's controller mistakenly recorded the check for $$1,490.$

Requirements

Prepare the bank reconciliation of Durkin Insurance at December $31,2024.$

Journalize any required entries from the bank reconciliation.