Todd Wittier operates a roller skating center, Rinkland USA. He has just received the company's monthly bank statement at October 31 from Washing (Click the icon to view the bank statement information.) (Click the icon to view the bar Read the requirement. Bank reconciliation Record the EFT deposit. Date Oct 31 Date Oct Record the correction of the book error. Journal Entry Accounts and Explanations 31 Journal Entry Accounts and Explanations Debit Debit www. Credit Credit Bank: Balance, October 31 Add: Less: Rinkland USA Bank Reconciliation October 31, 2021 Books: Deposit in transit Adjusted bank balance Less: Outstanding checks Balance, October 31 Add: EFT collection - rent Correction of book error NSF checks Charge for printed checks $ 252 110 9 $ $ $ 735 1,795 2,530 (613) 1,917 1,991 305 2,296 X e an $110, ntifies 95. byee Next X

(1. (Clok the icon to view the bank statement information) (Click the kon to view the bar Read the reguirement, Bank reconciliation Record the EFT deposit. Recoed the cerrection of the bock erroe? The statement shows an ending balance of $735. Listed on the statement are an EFT rent collection of $305, a service charge of $8, two NSF checks totaling $110, and a $9 charge for printed checks. In reviewing his cash records, Wittier identifies outstanding checks totaling $613 and an October 31 deposit in transit of $1,795. During October, he recorded a $280 check for the salary of a part-time employee as $28. Wittier's Cash account shows an October 31 cash balance of $1,991