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

a. On December 31, Cougar Corp's general ledger showed a cash balance of $52,869. The company's bank statement showed an ending balance of $59,973.


b. A deposit on December 31 for $1,600 was not recorded by the bank until January 1.


c. A check for $250 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 $900 was actually a deposit for $640.


e. Cougar's bank statement showed interest earned of $14.


f. Cougar's bank statement shows an EFT received from a customer for $2,600.


G. The following information related to outstanding checks was prepared

checks cleared by bank 324 $ 700 325 $ 9,500 328 $ 700 checks written by Cougar Corp 324 $ 700 325 $ 9,500 326 $ 6,000 327 $ 400 328 $ 700 329 $ 200