On October 31 Splish Brothers Ltd. received its bank statement from Provincial Bank. It stated that Splish Brothers had a balance of $8,460 at October 31. The company's general ledger showed a cash balance of $8,865 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 $1,540 that had not yet cleared the bank. Acheque from one of Splish Brothers's customers in the amount of $840 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 $255 for monthly Insurance expense was automatically deducted from Splish Brothers's bank account on October 22. Splish Brothers's bookkeeper had forgotten to record this transaction. During the month, the company's bookkeeper had recorded a cheque (#1872) paid for utilities as $565 rather than $6551 (which was the amount written on the cheque and processed by the bank). The cash receipts for October 31 amounted to $720 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 Splish Brothers at October 31. Bank Reconciliation October 31 >