54. Based on the following information, prepare the bank reconciliation for Cougar Corp. as of December 31.

A. On December 31, Cougar Corp. general ledger showed a cash balance of $36,376. The company's bank statement showed an ending balance of $42,228.

B. A deposit on December 31 for $2,200 was not recorded by the bank until January 1.

C. A check for $225 received from one of Cougar's customers was noted as NSF by the bank.

D. A review of the company's deposits shows that a deposit entered in the company's general ledger for $4,500 was actually a deposit for $450.

E. Cougar's bank statement showed interest earned of $37.

F. Cougar's bank statement shows an EFT received from a customer for $2,000.

G. The following information related to outstanding checks was prepared.

checks cashed by bank			check written by Cougar Corp
ck #	amount		ck#	amount
312	$17,000.00		312	$17,000.00
313	$1,800.00		313	$1,800.00
			314	$9,600.00
315	$55.00		315	$55.00
			316	$650.00
			317	$40.00