The December cash records of Davidson Insurance follow: (Click the icon to view the checkbook.) Davidson's Cash account shows a balance of $17,450 at December 31 . On December 31 , Davidson Insurance received the following bank statement: (Click the icon to view the December bank statement.) Requirement 1. Prepare the bank reconciliation of Davidson Insurance at December 31, 2018. Prepare the bank portion of the reconciliation, followed by the book portion of the reconciliation. Data table Data table NSF-nonsufficient funds checks; SC-service charge