Problem The Pink Ninja has the following information at October 31, 2020 regarding its bank account. 1. The bank statement cash balance is stated as $6,388 2. The cash balance per the ledger is stated at $6,266. 3. Deposits that had not yet reached the bank totaled $1.665. 4. Outstanding checks totaled $1,747. 5. The bank shows a memorandum of $1,015 for the collection of a $1,000 note receivable plus S15 of interest earned. The interest earned has not previously been recorded. 6. The bank statement shows a not sufficient funds (NSF) check of $795. 7. Check number 199 cleared the bank at its correct amount of $315 but was posted in the accounting records as $135. Check 199 was to pay the month's utility bill. Requirement 1: Complete the bank reconciliation in the space provided below. Requirement 2: Prepare any necessary journal entries related to the bank reconciliation