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> NO Spacing Heading 1 Pine Golf Course Bank Reconciliation The Cash account in the ledger of Pine Golf Club shows a balance of $11,925 at December 31, 2015. The December 31 bank statement shows a balance of $10,440. The only reconciling items consist of: Bank service charges of $32. Deposit in transit of $1,813. NSF check from customer L. Diamond in the amount of $126. Error in recording check no. 970 for utilities: check was written in the amount of $834 but was recorded in Pine's accounting records as $384. REQUIRED: Prepare the bank reconciliation in good form including a three-line heading