The following is information for Dundee Realty:

Balance per the bank statement dated October $31,2023,$ is $$27,120.$

Balance of the Cash account on the company books as of October $31,2023,$ is $$5,625.$

$$14,780$ of customer deposits were outstanding as of September $30$; this amount had been deposited to Dundee$$s account in October.

Cheques written in October that had not cleared the bank as of October $31$ were:

#$8700,$ $$995$

#$8709,$ $$12,700$

#$8801,$ $$720$

#$8815,$ $$155.$

The bank charged Dundee$$s account for a $$2,400$ 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 $$75.$

A customer$$s cheque $($Teresa Krant$)$ for $$9,050$ had been deposited in the bank correctly but was recorded in the accounting records as $$9,500.$

Among the cancelled cheques is one for $$390$ given in payment of an account payable to Decker Company; the bookkeeper had recorded the cheque incorrectly at $$930$ in the company records.

The bank statement showed an electronic fund transfer of $$22,770$ for a customer payment. A bank service fee of $$50$ was charged.

A bank deposit of October $31$ for $$13,410$ 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 $31.$