The December cash records of Devin Insurance follow: (Click the icon to view the checkbook.) Devin's Cash account shows a balance of $16,510 at December 31. On December 31, Devin Insurance received the following bank statement: (Click the icon to view the December bank statement.) Requirement 1. Prepare the bank reconciliation of Devin Insurance at December 31, 2024. Prepare the bank portion of the reconciliation, followed by the book portion of the reconciliation. \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{ Bank Statement for December } \\ \hline \multicolumn{2}{|c|}{ Beginning Balance } & & $ & 13,800 \\ \hline \multicolumn{5}{|c|}{ Deposits and other Credits: } \\ \hline Dec. & 1 & EFT$ & 600 & \\ \hline Dec. & 5 & & 4,210 & \\ \hline Dec. & 10 & & 540 & \\ \hline Dec. & 15 & & 530 & \\ \hline Dec. & 18 & & 2,050 & \\ \hline Dec. & 22 & BC & 1,900 & 9,830 \\ \hline \multicolumn{5}{|c|}{ Checks and other Debits: } \\ \hline Dec. & 8 & NSF & 900 & \\ \hline Dec. & 11 (check no. 1416) & & 790 & \\ \hline Dec. & 19 & EFT & 620 & \\ \hline Dec. & 22 (check no. 1417) & & 170 & \\ \hline Dec. & 29 (check no. 1418) & & 670 & \\ \hline n & n, & & & \\ \hline \end{tabular} Explanations: BC-bank collection; EFT-electronic funds transfer; 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 $1,900 bank collection was for a note receivable. d. The correct amount of check no. 1419 , for rent expense, is $1,910. Devin's controller mistakenly recorded the check for $1,190. \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{2}{|c|}{ Cash Receipts } & \multicolumn{3}{|c|}{ Cash Payments } \\ \hline Date & Cash Debit & Check No. & & Credit \\ \hline Dec. 4$ & 4,210 & 1416 & $ & 790 \\ \hline 9 & 540 & 1417 & & 170 \\ \hline 14 & 530 & 1418 & & 670 \\ \hline 17 & 2,050 & 1419 & & 1,190 \\ \hline 31 & 1,840 & 1420 & & 1,470 \\ \hline & & 1421 & & 1,500 \\ \hline & & 1422 & & 670 \\ \hline \end{tabular}