k ces On October 31, 2024, the bank statement for the cash account of Northstar Video shows a balance of $12,639, while the company's records show a cash balance of $12,376. Information that might be useful in preparing a bank reconciliation is as follows: a. Outstanding checks are $1,275. b. The October 31 cash receipts of $830 are not deposited in the bank until November 2. c. The EFT payment for utilities of $146 is correctly recorded by the bank but is recorded by Northstar as a disbursement of $164. d. In accordance with prior authorization, the bank withdraws $659 directly from the account as payment on a note payable. The interest portion of that payment is $59 and the principal portion is $600. Northstar has not recorded the direct withdrawal. e. Bank service fees of $33 are listed on the bank statement. f. A deposit of $576 is recorded by the bank on October 13, but it did not belong to Northstar. The deposit should have been made to the account of Hollybuster Video, a separate company. g. The bank statement includes a charge of $84 for an NSF check from a customer. The check is returned with the bank statement, and the company will seek payment from the customer. Required: 1. Prepare a bank reconciliation for the Northstar checking account on October 31, 2024. 2. Record the necessary cash adjustments.