On October 31,2024 , the bank statement for the cash account of Cousins Video shows a balance of $12,962, while the company's records show a cash balance of $12,311. Information that might be useful in preparing a bank reconciliation is as follows: a. Outstanding checks are $1,210. b. The October 31 cash receipts of $765 are not deposited in the bank until November 2. c. The EFT payment for utilities of $133 is correctly recorded by the bank but is recorded by Cousins as a disbursement of $313. d. In accordance with prior authorization, the bank withdraws $446 directly from the account as payment on a note payable. The interest portion of that payment is $46 and the principal portion is $400. Cousins has not recorded the direct withdrawal. e. Bank service fees of $20 are listed on the bank statement. f. A deposit of $563 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 $71 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 Cousins checking account on October 31, 2024. 2. Record the necessary cash adjustments