he following is information for Dundee Realty:

Balance per the bank statement dated October $31,2023,$ is $$27,332.$

Balance of the Cash account on the company books as of October $31,2023,$ is $$5,585.$

$$14,700$ 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:

#$8700,$ $$987$

#$8709,$ $$12,620$

#$8801,$ $$640$

#$8815,$ $$147.$

The bank charged Dundees account for a $$2,360$ 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 $$67.$

A customers cheque $($Teresa Krant$)$ for $$7,040$ had been deposited in the bank correctly but was recorded in the accounting records as $$7,400.$

Among the cancelled cheques is one for $$280$ given in payment of an account payable to Decker Company; the bookkeeper had recorded the cheque incorrectly at $$820$ in the company records.

The bank statement showed an electronic fund transfer of $$23,100$ for a customer payment. A bank service fee of $$60$ was charged.

A bank deposit of October $31$ for $$13,440$ does not appear on the bank statement.

Required:

$1.$ Prepare a bank reconciliation statement as of October $31,2023\mathrm{.}2.$ Prepare the necessary entries to make the Cash account agree with the bank reconciliation adjusted Cash balance as of October $31.$