The August 31 bank statement of Winchester Healthcare has just arrived from Unified Bank. To prepare the bank reconciliation, you gather the following data: (Click the icon to view the data) Read the requirements. Requirement 1. Prepare the bank reconciliation for Winchester Healthcare at August 31, 2018 0 Data Table Winchester Healthcare Bank Reconciliation August 31, 2018 Bank: ADD: a. The August 31 barik balance is $8,400. b. The bank staternent includes two charges for NSF checks from customers. One is for $410 (#1), and the other is for $120 (#2). c. The following Winchester Healthcare checks are outstanding at August 31: Check No. Amount 237 $ 70 LESS: 288 200 291 600 294 810 295 40 Books: 296 110 d. Winchester collects from a few customers by EFT. The August bank statement lists a $2,000 EFT deposit for a collection on account e. The bank statement includes two special deposits that Winchester hasn't recorded yet: $750 for dividend revenue, and S110 for the interest revenue Winchester eamed on its bank balance during August 1. The bank statement lists a $100 subtraction for the bank service charge. g. On August 31, the Winchester treasurer deposited $360, but this deposit does not appear on the bank statement h. The bank staternent includes a $300 deduction for a check drawn by Multi-State Freight Company. Winchester notified the bank of this bank error. i. Winchester's Cash account shows a balance of $3,200 on August 31. ADD: LESS: : Print Done Requirement 2. Journalize any required entries from the bank reconciliation. Include an explanation for each entry. (Record debits first, then credits. Select the explanation on the last line of the joumal entry table.) Requirement 2. Journalize any required entries from the bank reconciliation. Include an explanation for each entry. (Record debits first, then credits. Se Begin by preparing the journal entry to record the EFT collection. Date Accounts and Explanation Debit Credit Aug. 31 Next, journalize the dividend revenue. Date Accounts and Explanation Debit Credit Aug. 31 Journalize the interest revenue. Date Accounts and Explanation Debit Credit Aug. 31 Journalize the total NSF checks. (Record one journal entry for both NSF checks.) Date Accounts and Explanation Debit Credit Aug. 31 Journalize the total NSF checks. (Record one journal entry for both NSF checks.) Date Accounts and Explanation Debit Credit Aug. 31 Journalize the bank charges. Date Accounts and Explanation Debit Credit Aug. 31