The December cash records of Duffy Insurance follow: Additional data for the bank reconciliation follow: (Click the icon to view the checkbook.) (Click the icon to view the additional information.) Duffy's Cash account shows a balance of $16,990 at December 31. On December 31, Duffy Insurance received the following bank statement: Read the requirements. (Click the icon to view the December bank statement.) Requirement 1. Prepare the bank reconciliation of Duffy Insurance at December 31, 2024. Data table Prepare the bank portion of the reconciliation, followed by the book portion of the reconciliation. The December cash records of Duffy Insurance follow: Additional data for the bank reconciliation follow: Data table The December cash records of Duffy Insurance follow: Additional data for the bank reconciliation follow: 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. Data table Journalize the collection of the note. Explanations: BC-bank collection; EFT-electronic funds transfer; NSF-nonsufficient funds checks; SC-service charge The December cash records of Duffy Insurance follow: I Additional data for the bank reconciliation follow: Journalize the NSF check. 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 $1,900 bank collection was for a note receivable. d. The correct amount of check no. 1419 , for rent expense, is $1,910. Duffy's controller mistakenly recorded the check for $1,190. The December cash records of Duffy Insurance follow: I. i) (Click the icon to view the additional information.) Journalize the service charge. Journalize the entry to correct the error