Fred Smith operates a roller skating center, Whirl Around USA. He has just received the company's monthly bank statement at October 31 from Peoples National Bank, and the statement shows an ending balance of $720. Listed on the statement are an EFT rent collection of $290, a service charge of $7, two NSF checks totaling $120, and an $8 charge for printed checks. In reviewing his cash records, Smith identifies outstanding checks totaling $609 and an October 31 deposit in transit of $1,805. During October, he recorded a $280 check for the salary of a part-time employee as $28. Smith's Cash account shows an October 31 cash balance of $2,013. Read the requirement. Prepare the Bank section, then the Book section of the bank reconciliation to determine how much cash Smith actually has at October 31. (Include the balances at October 31 in each of the addition subtotal calculations. If a box is not used in the table leave the box empty, do not select a label or enter a zero.) Whirl Around USA Bank Reconciliation October 31, 2018 Requirement Bank: 1. How much cash does Smith actually have at October 31, 2018? Add: Subtotal Print Done Less