"what is the most difficult step in reconciling a checking account"

The most difficult step in reconciling a checking account is by keeping track of the check register, making balance and searching for the missing transaction. In addition to personal finance, when signing a check the individual should sign his name in cursive handwriting so that the check will be authorized and it is very important to record all transactions in the check register so that to keep track of the balance. 

Aneutral atom must have the same number of neutrons and protons? no, they must have the same number of protons and electrons

Yes yes yes very good