Requirement 2. Joumalize any required entries from the bank reconcliation. (Record debits first, then credits. Select Begin with the EFT collection. Data table idson Insurance follow: kbook.) balance of $17,450 at December 31 . On December 31 , llowing bank statement: Data table Requirement 2. Joumalize any required entries from the bank reconcliation. (Record debits first, then credits. Select Begin with the EFT collection. Data table idson Insurance follow: kbook.) balance of $17,450 at December 31 . On December 31 , llowing bank statement: Data table