The December cash records of Dunlap Insurance follow: Dunlaps Cash account shows a balance of $16,740 at December 31- On December 31 Dunlap Insurance received the following bank statement: Additional data for the bank reconciliation follows: The EFT credit was a receipt of rent. The EFT debit was an insurance payment. The NSF check was received from a customer. The $ 1,400 bank collection was for a note receivable. The correct amount of check 1419, for rent expense, is $ 1,940. Dunlaps controller mistakenly recorded the check for $1,490. Requirements Prepare the bank reconciliation of Dunlap Insurance at December 31, 2015. Journalize any required entries from the bank reconciliation