Jim Root Corporation operates four bowling alleys. The business just received the October 31,2024 , bank statement from City National Bank, and the statement shows an ending balance of $910. Listed on the statement are an EFT rent collection of $440, a service charge of $7, NSF checks totaling $50, and a $23 charge for printed checks. In reviewing the cash records, the business identified outstanding checks totaling $440 and a deposit in transit of $1,800. During October, the business recorded a $260 check by debiting Salaries Expense and crediting Cash for $26. The business's Cash account shows an October 31 balance of $2,144. Read the requirements. Requirement 1. Prepare the bank reconciliation at October 31. Prepare the bank portion of the reconciliation, followed by the book portion of the reconciliation