On October 31 Shamrock Ltd. received its bank statement from Provincial Bank. It stated that Shamrock had a balance of $8,780 at October 31. The company's general ledger showed a cash balance of $9,345 at that date. A comparison of the bank statement and the accounting records revealed the following information: Bank service charges for the month were $40. The company had written and mailed out cheques with a value of $1,560 that had not yet cleared the bank. A cheque from one of Shamrock's customers in the amount of $820 that had been deposited during the last week of October was returned with the bank statement as NSF. An electronic funds transfer payment (EFT) of $265 for monthly insurance expense was automatically deducted from Shamrock's bank account on October 22. Shamrock's bookkeeper had forgotten to record this transaction. During the month, the company's bookkeeper had recorded a cheque (#1872) paid for utilities as $575 rather than $755 (which was the amount written on the cheque and processed by the bank). The cash receipts for October 31 amounted to $820 and had been deposited in the night drop slot at the bank on the evening of October 31. These were not reflected on the bank statement for October. Prepare the bank reconciliation for Shamrock at October 31. Bank Reconciliation October 31 $ $ $ What cash should Shamrock report on its Balance Sheet as at October 31? The cash reported on the Balance Sheet at October 31 $ Prepare the journal entries necessary as a result of the bank reconciliation. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) Account Titles and Explanation (To record bank charges) Debit Credit