a The ending cash balance per book as of December 31 is $28,702. While the final balance on the checking account is $26,153. Reconciliation items include: 1. There is an NSF check from Sinar Maju for $800 2. There is a collection of notes receivables by the bank for $1,500, interest revenue $50. The bank charges a collection fee of $10. 3. Printing fee and bank service charges of $15 4. If there is an error, it is assumed that the recording error occurred in the per book balance Required : a. Make a bank account reconciliation b. write any necessary journal entries for the reconciliation