On October $31,2024,$ the bank statement for the cash account of Cousins Video shows a balance of $$12,854,$ while the company's records show a cash balance of $$12,281.$ Information that might be useful in preparing a bank reconciliation is as follows:

a$.$ Outstanding checks are $$1,180.$

b$.$ The October $31$ cash receipts of $$735$ are not deposited in the bank until November $2.$

c$.$ The EFT payment for utilities of $$127$ is correctly recorded by the bank but is recorded by Cousins as a disbursement of $$217.$

d$.$ In accordance with prior authorization, the bank withdraws $$440$ directly from the account as payment on a note payable. The interest portion of that payment is $$40$ and the principal portion is $$400.$ Cousins has not recorrded the direct withdrawal.

e$.$ Bank service fees of $$14$ are listed on the bank statement.

f$.$ A deposit of $$557$ is recorded by the bank on October $13,$ but it did not belong to Cousins. The deposit should have been made to the account of Hollybuster Video, a separate company.

g$.$ The bank statement includes a charge of $$65$ 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:

Prepare a bank reconciliation for the Cousins checking account on October $31,2024.$

Record the necessary cash adjustments.

Complete this question by entering your answers in the tabs below.

Prepare a bank reconciliation for the Cousins checking account on October $31,2024.($Amounts to be deducted should be indicated with a minus sign.$)$

$\backslash$table$[[$COUSINS VIDEO,$],[$Bank Reconciliation,$],[$October $31,2024,],[$Bank$\text{'}$s Cash Balance,,Company's Cash Balance$],[$Per bank statement,,Per general ledger$]]$