2. Adebit of 572.S0 for an NSF check written by D. Chagnon, a customer, At December 31. the check had not been redeposited in the bank At December 31. the cash balance per books was 12.485.20, and the cash balance per the bunk statement was E20,154.30. The bank did not make any errors, but two erors were made by Rintala Instructionts (a) Using the four steps in the reconciliation procedure, prepare a bank reconciliation at December 31. (b) Prepane the adjusting entries based on the econciliation. (Hint: The correction of any erors pertaining to recording checks should be made to Accounts Pavable. The correction of any ermos relating to recording cash receipts should be made to Accounts Receivable.)