The following is information for Dundee Realty: Balance per the bank statement dated October 31, 2023, is $25,380. Balance of the Cash account on the company books as of October 31, 2023, is $5,530. $14,590 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, $940 #8709, $12,510 #8801, $530 #8815, $136. The bank charged Dundees account for a $2,305 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 $56. A customers cheque (Teresa Krant) for $4,040 had been deposited in the bank correctly but was recorded in the accounting records as $4,400. Among the cancelled cheques is one for $450 given in payment of an account payable to Decker Company; the bookkeeper had recorded the cheque incorrectly at $540 in the company records. The bank statement showed an electronic fund transfer of $21,780 for a customer payment. A bank service fee of $95 was charged. A bank deposit of October 31 for $13,320 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