The Cash account for Fellow Yellow Inc. (FYI) at October 31, 2023 is shown below. FYI deposits all cash receipts in the bank and makes all cash payments by cheque. The companys bank statement for October 2023 is shown below.

	CASH
	DR	CR
Oct.1/23 balance	3995
Oct.6/23	800	400	Oct.5/23
Oct.16/23	1800	3100	Oct.13/23
Oct.21/23	1100	1100	Oct.20/23
Oct.28/23	2400	500	Oct.22/23
		900	Oct.27/23
Oct.31/23 balance	4095

Bank Statement for October 2023
Opening balance			3995
Deposits:
Oct.6/23			800
Oct.17/23		1800
Oct.21/23		1100	3700
Cheques:
Oct.7/23			-400
Oct.16/23		-3100
Oct.21/23		-1100	-4600
Other items:
Service charge			-10
NSF cheque from L. Mo		-700
EFT - monthly rent expense		-330
Interest on account balance		15
Bank collection of note receivable	1000
Ending balance			3070

Required (20 marks): Prepare the bank reconciliation for FYI at October 31, 2023 and any required journal entries that FYI will need to record based upon your reconciliation.