On January 31, 201X, Junk & Disorderly Whatnot Shop received a bank Statement containing a balance of $19,820. The balance in the firm's cash account was $21,770. The difference between the two balances is caused by the items listed below: A $3,005 deposit made on January 30th does not appear on the bank statement. Check 840 for $546 issued on January 30, Check 845 for $954, and Check 849 for $935 issued on January 29th have not yet been paid by the bank. A service charge of $20 appears on the bank statement. A debit memorandum shows an NSF check for $1,360 (The check was issued by Barbie Dahl, a credit customer). Instructions: Part 1. Prepare a bank reconciliation for the firm as of January 28, 201X. Junk & Disorderly Whatnot Shop Bank Reconciliation January 31, 2017 BANK BOOK Part 2. Record entries for any item on the bank reconciliation that must be journalized. Date the entries January 28, 2017 Date Account Name Debit Credit United States