Ring Company reconciled its bank statement and book balance of Cash on September 30 2019 and showed two outstanding cheques at that time, #139 for $630.50 and #145 for $570.00. The September 30 bank reconciliation also showed a $500.00 deposit in transit. The following information was available for the October 31, 2019 reconciliation: From the October 31, 2019, bank statement: Bank Statement - Ring Company October 31, 2019 Cheques / Charges Deposits / Credits 09/30 #139 10/01 630.50 10/01 500.00 #146 10/05 3,150.30 10/05 9,000.50 #148 10/26 2,000.00 10/12 8,500.30 NSF 10/15 228.00 #149 10/19 14,071.60 10/26 9,850.10 SC 10/31 50.00 10/31 INT 14.20 NSF = Not sufficient funds SC = Service charge INT = Interest Balance 3,850.10 3,719.60 9,569.80 16,070.10 15,842.10 11.620.60 11,584.80 CM = Credit Memo From Ring Company's accounting records: Acct No. 101 Balance Credits General Ledger: Cash Account Date Debits 2019 September 30 October 31 $30,500.40 October 31 $3,149.60 33,650.00 $8.652.80 $24.997.20 Deposits Made October 5 $9,000.50 October 12 8,500.30 October 26 9,850.10 October 30 3.149.50 Total deposits $30,500.40 Cheques Written #146 $3,150.30 #147 5,775.30 #148 2,000.00 #149 14,071.60 Total Cheques $24.997.20 The NSF (returned cheque) belonged to Shady Bob. REQUIRED: 1. Prepare the October 31, 2019 bank reconciliation for Ring Company. 2. Prepare the necessary General Journal entries from the bank reconciliation