The December cash records of Durkin Insurance follow (Click the icon to view the checkbook) Durkin's Cash account shows a balance of $17,890 at December 31. On December 31, Durkin Insurance received the following bank statement (Click the icon to view the December bank statement) Additional data for the bank reconciliation follow (Click the icon to view the additional information) Read the requirements Requirement 1. Prepare the bank reconciliation of Durkin Insurance at December 31, 2018. Prepare the bank portion of the reconciliation, followed by the book portion of the reconciliation Durkin Insurance Bank Reconciliation December 31, 2018 Bank: ADO ce follow 7,890 at December 31. k statement.) Data table Cash Receipts Cash Payments Date Cash Debit Check No. Cash Credit Dec. 4 $ 4,270 1416 $ 860 ion of Durkin Insurance followed by the book po PAT6 9 460 1417 150 14 590 1418 710 17 2,000 1419 690 31 1,820 1420 1,420 14211 1.000 ance 1422 620 liation 2018 Print Done - X onciliation follow dditional information.) Test CH7 s of Durkin Insurance follow the checkbook.) "ws a balance of $17,890 at Decembe statement: the December bank statement.) the bank reconciliation of Durkin Insur of the reconciliation, followed by the b Durkin Insurance Bank Reconciliation December 31, 2018 Data table Bank Statement for December Beginning Balance 14,200 Deposits and other Credits: Dec. 1 EFT $ 200 Dec. 5 4,270 Dec 10 460 Dec Dec Dec 582 15 590 18 2,000 22 BC 1,500 9.020 Checks and other Debits: Dec. 8 NSF 1,100 tic nce follow Data table Checks and other Debits: 17,890 at Decembe Dec. 8 NSF 1,100 Dec. 11 (check no. 1416) 860 nk statement.) Dec. 19 EFT 475 Dec. 22 (check no. 1417) 150 Dec. 29 (check no. 1418) 710 ation of Durkin Insur Dec. 31 (check no. 1419) 960 35 n, followed by the b Dec. 31 SC (4,290) $ 18,930 rance Ending Balance ciliation 1, 2018 Explanations: BC-bank collection: EFT-electronic funds transfer, NOC -X es tio hal Dec. 8 NSF 1,100 Decembe Dec 11 (check no. 1416) 860 ent.) Dec 19 EFT 475 Dec. 22 (check no. 1417) 150 Dec. 29 (check no. 1418) 710 Dec 31 (check no 1419) 960 urkin Insur 35 Dec 31 SC (4.290) d by the b S 18,930 Ending Balance Explanations: BC-bank collection, EFT-electronic funds transfer NSF-nonsufficient funds checks SC-service charge follow: 90 at D More info tatemer Additional data for the bank reconciliation follow mation.) -X 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 $1,500 bank collection was for a note receivable of Durk ollowed b d. The correct amount of check no. 1419, for rent expense, is $960. Durkin's controller mistakenly recorded the check for $690 ce ation 2018 Print Done Requirements in 1. Prepare the bank reconciliation of Durkin Insurance at December 31, 2018. 2. Journalize any required entries from the bank reconciliation. by Print Done -X o The December cash records of Durkin Insurance follow Bank: C ADD LESS D 9 G Durkin Insurance Bank Reconciliation December 31, 2018 D Additional data for the bank rece The December cash records of Durkin Insurance follow Additional data for the bank reconciliation follow Books: ADD LESS 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 The December cash records of Durkin Insurance follow Additional data for the bank reconciliation follow Requirement 2. Journalize any required entries from the bank reconciliation (Record debts first, then credits Select the explanation on the last line of the journal entry table) Begin with the EFT collection. Date B Dec 31 Accounts and Explanation Debit Credit G . Journalize the collection of the note G Date Accounts and Explanation: Debit Credit G Dec 31 The December cash records of Durkin Insurance follow Journalize the collection of the note. Date Dec 31 Journalize the NSF check. Date Dec. 31 Accounts and Explanation Debit Credit Accounts and Explanation Debit Credit Additional data for the bar The December cash records of Durkin Insurance follow Journalize the NSF check. Date Dec. 31 Accounts and Explanation Debit Credit C C Journalize the EFT payment. Date Accounts and Explanation Debit Credit F E 4 G Dec. 31 Adi Journalize the service charge Date Dec 31 Accounts and Explanation Debit Credit Journalize the entry to correct the error. Date Dec 31 G Accounts and Explanation Debit Credit The December cash records of Durkin Insurance follow Dec. 31 Journalize the entry to correct the error. Date Dec. 31 Accounts and Explanation Debit Credit