2-12. In comparing the balance per books of Bench Company with the bank statement obtained from the bank, together with the canceled checks and other memoranda at December 31,2013, you observe the following: Balance per bank statement P892,346.30 Balance per books 590,884.60 Outstanding checks, 12/31/2013 333,788.20 53,172.00 d. Receipts of 12/31/2013 deposited on 1/02/2014 225 e. Service charge for December 2013 f. Proceeds of bank loan, 12/15/2013 omitted from company records (discounted for 3 months at 12% 97,000.00 per year) 8. Deposit of 12/23/2013 omitted from the bank 28,924.10 statement h. Check of Rome Products charged back on 12/22/2013 unter sienature, redeposited on 1/5/2014. 2-12. In comparing the balance per books of Bench Company with the bank statement obtained from the bank, together with the canceled checks and other memoranda at December 31,2013, you observe the following: Balance per bank statement P892,346.30 Balance per books 590,884.60 Outstanding checks, 12/31/2013 333,788.20 53,172.00 d. Receipts of 12/31/2013 deposited on 1/02/2014 225 e. Service charge for December 2013 f. Proceeds of bank loan, 12/15/2013 omitted from company records (discounted for 3 months at 12% 97,000.00 per year) 8. Deposit of 12/23/2013 omitted from the bank 28,924.10 statement h. Check of Rome Products charged back on 12/22/2013 unter sienature, redeposited on 1/5/2014