The December 31, 2020, bank statement of BRZ Distributors has just arrived. To prepare BRZ Distributors' bank reconciliation, you gather the following data. a. The December 31 bank balance is $41.288 b. The bank statement includes two deductions for NSF cheques from customers One was for $190, and the other was for $380 c. The following BRZ Distributors's cheques are outstanding at December 31 539 Cheque No Amount 312 $ 1,600 522 1,150 534 140 135 540 430 541 910 d. A few customers pay their accounts by EFT. The December bank statement lists a $13.000 deposit against customer accounts. e. The bank statement includes two special deposits: 51.840, which is the amount of GST refund (GST Receivable), the bank received on behalf of BRZ Distributors and S105, the interest revenue BRZ earned on its bank balance during December f. BRZ's owner wrote a cheque for $1,600 for the purchase of auction equipment items. The cheque was processed by the bank, but the owner did not notify his accounting staff until they discovered the blank cheque stub, so the cheque was not recorded until after December 31 9. On December 31, the company deposited $970 but this deposit does not appear on the bank statement. h. The bank statement includes an $850 deduction for a cheque drawn by RCI Communications. BRZ promptly notified the bank of its error i. The bank statement lists a $32 subtraction for the bank service charge | BRZ's Cash account shows a balance of $26.000 on December 31 Required 1. Prepare the bank reconciliation for BRZ Distributors at December 31, 2020. 2. Record, in general journal form, the entries necessary to bring the book balance of Cash into agreement with the adjusted book balance on the reconciliation. Include an explanation for each entry. Requirement 2. Record, in general journal form, the entries necessary to bring the book balance of Cash into agreement with the adjusted book balance on the reconciliation. Include an explanation for each entry Record the EFT of customer accounts. (Record debits first, then credits. Select the explanation on the last line of the journal entry table.) Journal Entry Accounts and Explanations Date Debit Credit Dec