The following is information for Dundee Realty:

Balance per the bank statement dated October 31, 2023, is $27,938.

Balance of the Cash account on the company books as of October 31, 2023, is $5,615.

$14,760 of customer deposits were outstanding as of September 30; this amount had been deposited to Dundees account in October.

Cheques written in October that had not cleared the bank as of October 31 were:

#8700, $993

#8709, $12,680

#8801, $700

#8815, $153.

The bank charged Dundees account for a $2,390 cheque of the E-Zone Networks; the cheque was found among the cancelled cheques returned with the bank statement.

Bank service charges for October amount to $73.

A customers cheque (Teresa Krant) for $8,030 had been deposited in the bank correctly but was recorded in the accounting records as $8,300.

Among the cancelled cheques is one for $370 given in payment of an account payable to Decker Company; the bookkeeper had recorded the cheque incorrectly at $730 in the company records.

The bank statement showed an electronic fund transfer of $23,760 for a customer payment. A bank service fee of $90 was charged.

A bank deposit of October 31 for $13,500 does not appear on the bank statement.

Required:

1. Prepare a bank reconciliation statement as of October 31, 2023.

2. Prepare the necessary entries to make the Cash account agree with the bank reconciliation adjusted Cash balance as of October 31.