The December cash records of Davey Insurance follow. i (Click the icon to view the checkbook) Davey's Cash account shows a balance of $16,540 at December 31 . On December 31, Davey Insurance received the following bank statement: EH3 (Click the icon to view the December bank statement.) Read the requirements: m Requirement 1. Prepare the bank reconciliation of Davey Insurance at December 31, 2018 Prepare the bank portion of the reconciliation, followed by the book portion of the reconciliation Data table Data table Requirements 1. Prepare the bank reconciliation of Davey Insurance at December 31, 2018 2. Journalize any required entries from the bank reconciliation