Jim Root Corporation operates four bowling alleys. The business just recieved for October 31,2018, bank statement from City National Bank, and the statement shows an ending balance of $910. listed on...

Jim Root Corporation operates four bowling alleys. The business just recieved for October 31,2018, bank statement from City National Bank, and the statement shows an ending balance of $910. listed on the statement are an EFT rent collection of $440, a service charge of $7, NSF checks totaling $50, and a $23 charge for printed checks. In reviewing the cash records, the business identified outstanding checks totaling $440 and a deposite in transit of $1,800. During October, the business recorded a $260 check by debiting Salaries Expense and crediting cash for $26. The business's cash account shows an October 31 balance of $2,144.

1. Prepare the bank reconciliation at October 31.

2. Journalize any transactions required from the bank reconciliation.