The December cash records of Davey Insurance follow: Additional data for the bank reconciliation follow: E: (Click the icon to view the checkbook.) (1) (Click the icon to view the additional information.) Davey's Cash account shows a balance of $17,710 at December 31. On December 31 , Davey Insurance received the following bank statement: (Click the icon to view the December bank statement.) Read the requirements. More info a. The EFT credit was a receipt of rent. The EFT debit was an insurance payment. b. The NSF check was received from a customer. c. The $2,100 bank collection was for a note receivable. d. The correct amount of check no. 1419 , for rent expense, is $1,940. Davey's controller mistakenly recorded the check for $1,490. Explanations: BC-bank collection; EFT-electronic funds transfer; NSF-nonsufficient funds checks; SC-service charge Requirement 2. Journalize any required entries from the bank reconciliation. (Record debits first, then credits. Select the explanation on the last line of the journal entry table.) Begin with the EFT collection. Journalize the collection of the note. Journalize the NSF check. Journalize the EFT payment. The December cash records of Davey Insurance follow: (Click the icon to view the checkbook.) Davey's Cash account shows a balance of $17,710 at December 31. On December 31 , Davey Insurance received the following bank statement: (Click the icon to view the December bank statement.)