The following is information for Dundee Realty:

1. Balance per the bank statement dated October 31, 2020, is $26,420.
2. Balance of the Cash account on the company books as of October 31, 2020, is $5,570.
3. $14,670 of customer deposits were outstanding as of September 30; this amount had been deposited to Dundees account in October.
4. Cheques written in October that had not cleared the bank as of October 31 were: #8700, $980 #8709, $12,590 #8801, $610 #8815, $144.
5. The bank charged Dundees account for a $2,345 cheque of the E-Zone Networks; the cheque was found among the cancelled cheques returned with the bank statement.
6. Bank service charges for October amount to $64.
7. A customers cheque (Teresa Krant) for $6,050 had been deposited in the bank correctly but was recorded in the accounting records as $6,500.
8. Among the cancelled cheques is one for $350 given in payment of an account payable to Decker Company; the bookkeeper had recorded the cheque incorrectly at $530 in the company records.
9. The bank statement showed an electronic fund transfer of $22,660 for a customer payment. A bank service fee of $55 was charged.
10. A bank deposit of October 31 for $13,400 does not appear on the bank statement.

Required: 1. Prepare a bank reconciliation statement as of October 31, 2020.

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