4. Gord Inc.'s cash T-account had a balance of $2,800 at December 31; however, Gord's bank statement showed a balance of $3,100. The bank statement included service charges of $20, $15 of interest revenue, and a $500 EFT collection from a customer, none of which was reflected in Gord's T-account. Gord's records showed checks of $200 and deposits of $395 that were not on the bank statement. a. Prepare Gord's bank reconciliation at December 31, as well as all necessary adjusting journal entries Gord wil have to make as a result of the reconciliation. b. How much will Gord report for cash on the December 31 Balance Sheet