The December cash records of Durkin Insurance follow (Click the icon to view the checkbook) Durkin's Cash account shows a balance of $17,130 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, 2024 Prepare the bank portion of the reconciliation, followed by the book portion of the reconciliation. Durkin Insurance Bank Reconciliation December 31, 2024 Bank: ADD LESS Books: ADD LESS 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 Dec 31 Accounts and Explanation Journalize the collection of the note, Date Debit Credit Accounts and Explanation Debit Credit