Refer to the information given below: a. The October 31 cash balance in the general ledger is $842. b. The October 31 balance shown on the bank statement is $399. c. Checks issued but not returned with the bank statement were No. 462 for $23 and No. 483 for $47. d. A deposit made late on October 31 for $432 is included in the general ledger balance but not in the bank statement balance. e. Returned with the bank statement was a notice that a customer's check for $72 that was deposited on October 25 had been returned because the customer's account was overdrawn. f. During a review of the checks that were returned with the bank statement, it was noted that the amount of Check No. 471 was $65 but that in the company's records supporting the general ledger balance, the check had been erroneously recorded as a payment of an account payable in the amount of $56. Required: a-1. Show the reconciling items in a horizontal model that should be prepared to reflect the reconciling items as on October 31. (Use amounts with + for increases and amounts with for decreases.) Balance Sheet Assets Accounts receivable Liabilities 72 Accounts payable 9 + Stockholders' Equity Net income Reven