The December cash records of Durkin Insurance follow: Additional data for the bank reconciliation follow (Click the icon to view the checkbook.) Durkin's Cash account shows a balance of $17,030 at (Click the icon to view the additional December 31. On December 31, Durkin Insurance received the following bank statement: information.) (Click the icon to view the December bank statement.) Read the requirements. Requirement 1. Prepare the bank reconciliation of Durkin Insurance at December 31, 2024. Prepare the bank portion of the reconciliation, followed by the book portion of the reconciliation. B 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.) Beqin with the EFT collection. Journalize the collection of the note. Journalize the NSF check. Journalize the EFT payment. Journalize the service charge. Journalize the entry to correct the error. Data table Data table Data table Explanations: BC-bank collection; EFT-electronic funds transfer; NSF-nonsufficient funds checks; SC-service charge