According to the account statement issued by the bank corresponding to the month of December C$30,500.25 Second book balance C$20,250.50 Reconciling item 1 Check published on 12/30 for C$12,000.5 2 Cash deposits of 10/12 for C$5,000.00 and checks for C$2,000, which is bounced due to lack of funds 3 The account statement issued by the bank records N/C for C$2,500 and N/D for C$3,000 4 The account statement shows a bounced check due to discrepancy in the issuing signatures issued for C$3,500 dated 12/20 5 Replacement of the previous check issued on 12/30 6 The statement of account reports having collected a letter in our favor for C$2500.50 7 Effective deposits issued on 12/30, second minute for C$8,751.25 is requested Registration in seats greater balance at 12/31 identify the nature of each item that causes the difference in balances Analyze each reconciling item based on its nature Structure the reconciled banks report