The December cash records of Harry Insurance follow:

Harry's Cash account shows a balance of $16,190 at December 31. On December 31, Harry Insurance received the following bank statement:

Additional data for the bank reconciliation follow:

i - X Data Table Bank Statement for December Beginning Balance Deposits and other Credits: 13,800 Dec. 1 EFT $ 100 Dec. 5 4,230 Dec. 10 460 Dec. 15 580 Dec. 18 2,150 Dec. 22 BC 1,800 9,320 Checks and other Debits: Dec. 8 NSF 500 Dec. 11 (check no. 1416) 790 Dec. 19 EFT 475 Dec. 130 22 (check no. 1417) 29 (check no. 1418) Dec. 660 Dec. 31 (check no. 1419) 1,960 20 Dec. 31 SC (4,535) $ 18,585 Ending Balance Explanations: BC-bank collection; EFT-electronic funds transfer; NSF-nonsufficient funds checks; SC-service charge Print Done i 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 $1,800 bank collection was for a note receivable. d. The correct amount of check no. 1419, for rent expense, is $1,960. Harry's controller mistakenly recorded the check for $1,690. Print Done Requirement 1. Prepare the bank reconciliation of Harry Insurance at December 31, 2018. Prepare the bank portion of the reconciliation, followed by the book portion of the reconciliation. Harry Insurance Bank Reconciliation December 31, 2018 Bank: ADD LESS: Books: ADD LESS Requirement 2. Journalize any required entries from the bank reconciliation. (Record debits first, then credits. Sele Begin with the EFT collection. Date Accounts and Explanation Debit Credit Dec. 31 Journalize the collection of the note Date Accounts and Explanation Debit Credit Dec. 31 Journalize the NSF check. Date Accounts and Explanation Debit Credit Dec 31 Journalize the EFT payment. Date Accounts and Explanation Debit Credit Dec. 31 Journalize the service charge Date Accounts and Explanation Debit Credit Dec. 31 Journalize the entry to correct the error. Date Accounts and Explanation Debit Credit Dec. 31 Choose from any list or enter any number in the input fields and then continue to the next