RA it (20.04) 13.Preparing a bank reconciliation and journal entries. The September 30 bank statement of Nice Garden Co. has just arrived from ABC Bank. To prepare the bank reconciliation, you gather the following data: i. The September 30 bank balance is $4,870. ii. The bank statement includes two charges for NSF checks from customers. One is for $400 (#1) from Firm A, and the other for $110(#2) from Firm B. The following Nice Garden Co. checks are outstanding at September 30: E-