Franklin Corporation's bank statement for January reports an ending balance of $5,563, whereas Janie's cash account shows a balance of $4,391 on January 31. The following additional information is available: 1. A $238 deposit made on January 31 was not recorded by the bank until February 2. 2. At the end of January, outstanding checks total $845. 3. The bank statement shows bank service charges of $35 not yet recorded by the company. 4. A customer paid a note due to Franklin directly to the bank for $840 plus $30 interest. Franklin was not aware of this until they received the bank statement. Franklin had not accrued any of the interest. 5. A $270 check from a customer, deposited by the company on October 29 , was returned with the bank statement for lack of funds. Required: 1. Prepare the bank reconciliation for Janie Corporation for October. 2. Prepare the necessary journal entries from the bank reconciliation