(2) Prepare a bank reconciliation dated December 31, 2016, for Jaes Juice and Java based on the following information: Balance per bank statement is $26,222. Balance per books is $24,641. The December bank statement indicated a service charge of $35. #1169 for $730 and Check #1183 for $2,150 were not returned with the bank statement. A $3,472 deposit made on December 30 did not appear on the bank statement. A bank debit memo indicated an NSF check written by Bill Bush to Jacques Espresso and Books on December 11, 2016, for $644. A bank credit memo indicated a bank collection of $2,800 and interest revenue of $52 on December 15, 2016