1. Prepare a bank reconciliation for December

2. Prepare any journal entries that the company should make as a result of the bank reconciliation

The December bank statement and cash Taccount for Stewart Company follow: BANK STATEMENT Date Checks Deposits Other Balance Dec. 1 $45,600 2 480 45120 4 6,840 38,280 110 38,170 11 530 $27,000 64,640 13 1,820 62,820 17 11,000 51,820 35,000 23 50 86,770 26 880 85,890 28 2,000 83,890 30 15,600 18,000 NSF. $280 86,010 31 1,490 Interest earned 60 84,580 Service charge 130 84,450 *NSF check from J. Left, a customer. Cash (A) Dec. 1 Balance 45,600 Checks written during December: 480 Dec. 11 27000 23 50 35,000 6,840 30 880 18,000 110 130 12,000 530 15,600 1,820 4,500 11,000 1,490 2,000 Dec. 31 Balance 92,17O