(A)ABC Companys Cash account has a balance of $11,925 at December 31, 2018. The December 31 bank statement shows a balance of $10,440. The only reconciling items consist of: Bank service charges of $32. Deposit in transit of $1,813. NSF check from customer L. Diamond in the amount of $126. Error in recording check no. 970 for utilities: check was written in the amount of $834 but was recorded in Pine's accounting records as $384. Outstanding checks. i. What is the amount of the adjusted cash balance at December 31, 2018? ii. What is the total amount of outstanding checks at December 31, 2018? iii. Record the journal entry necessary, if any, to adjust ABC Company accounting records at December 31, 2018. (An explanation is required although a single compound journal entry is acceptable.)