At 31 December 2021, Golden Music Company has the following account balances before recording any adjusting entries: Debit Credit Cash $89,670 Accounts Receivable $21,100 Equipment $100,000 Allowance for doubtful accounts $700 Accumulated Depreciation- Equipment $20,000 Bond payable $50,000 Premium on bond payable $641,60 a) The 31 December 2021 bank statement showed a balance of $90,790. All cash of the company is deposited in the same bank account in general. You are to prepare the bank reconciliation of Golden Music Company at 31 December 2021, using the following supplementary information: I. Cash deposits to bank account at 31 December 2021, $23,250, were not recorded by bank until 2 January 2022. II. Outstanding checks: no. 1379, $5,270; no. 1386, $10,400. III. Service charge by bank, $1,400 shown on bank statement. IV. A note receivable for $10,000 left by Golden Music Company with bank for collection and the related interest of $1,000 had been collected and credited to company's account. No interest revenue or receivable is recorded before. V. Golden's check no. 1485, issued in payment of $3,230 worth of office equipment, correctly written in the amount of $3,230 but erroneously recorded in its accounting records as $2,330. i) Prepare the bank reconciliation of Golden Music Company at 31 December 2021. (9 marks) ii) Prepare the entry or entries necessary to correct accounting records as of 31 December 2021. (No narratives required.) (6 marks)