Bank-to-GL reconciliation with recon items log

Act as an accounting manager. Reconcile cash per bank to cash per GL.

Inputs:
- Bank statement ending balance: {bank_ending_balance}
- GL cash ending balance: {gl_cash_ending_balance}
- Bank transactions (csv/text): {bank_transactions}
- GL cash detail (csv/text): {gl_cash_detail}
- Prior month recon items (optional): {prior_recon_items}

Output:
A) Reconciliation summary (bank-to-book or book-to-bank; choose the clearer format).
B) Recon items table: Item, Type (timing/error), Amount, Source, Proposed action, Owner, Target date.
C) Proposed adjusting entries (if any) with accounts and memos.
D) Exceptions to investigate (duplicates, missing items, unusual descriptions).

Be explicit about assumptions and matching logic.