The Fitzgerald Company maintains a checking account at the Bank of the North. The bank provides a bank statement along with canceled checks on the last day of each month. The October 31, 2018, bank statement included the following information: Balance, October 1, 2018 $ 32,590 Deposits 81,000 Checks processed (70, 200) Service charges (250) NSF checks (1,500) Monthly loan payment deducted directly by bank from account (includes $300 in (2,300) interest) Balance, October 31, 2018 $ 39,340 The company's general ledger cash (checking) account had a balance of $42,354 at the end of October. Deposits outstanding totaled $4,124, and all checks written by the company were processed by the bank except for those totaling $5,520. In addition, a check for $400 for the purchase of office furniture was incorrectly recorded by the company as a $40 disbursement. The bank correctly processed the check during October. Required: 1. Prepare a bank reconciliation for the month of October. 2. Prepare the necessary journal entries at the end of October to adjust the general ledger cash account. Complete this question by entering your answers in the tabs below. Required Required Prepare a bank reconciliation for the month of October. Fitzgerald Company's Bank Reconciliation Balance per bank statement Add: Deduct: Corrected cash balance Balance per books Deduct: Corrected cash balance Journal entry worksheet