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 $26,775. The company's bank statement showed an ending balance of $29,558.

B. A deposit on December 31 for $3,600 was not recorded by the bank until January 1.

C. A check for $175 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 $200 was actually a deposit for $2000.

E. Cougar's bank statement showed interest earned of $21.

F. Cougar's bank statement shows an EFT received from a customer for $1,900.

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

checks cashed by bank			check written by Cougar Corp
ck #	amount		ck#	amount
306	$1,200.00		306	$1,200.00
307	$235.00		307	$235.00
310	$40.00		308	$197.00
			309	$1,890.00
			310	$40.00
			311	$750.00