At December 31 2019, according to the records of Graser Company, the balance of Cash account was $21,783. The October 31 bank statement showed a balance of $26,394. You are to prepare the bank reconciliation of Graser Company at December 31, using the following supplementary information: (i) The December 31 bank statement showed the following checks and deposits. Bank Statement Checks Date Number 12-4 238 12-8 239 12-10 241 12-15 12-27 12-30 12-29 248 12-31 12-31 Amount $1,500.00 $1,100.00 $4,800.00 $2,200.00 $700.00 $830.00 $2,250.00 $180.00 $2.910.00 $16,470.00 Date 12-1 12-4 12-8 12-16 12-21 12-26 12-29 12-30 Deposits Amount $1,330.00 $11.00 $1,165.00 $1,472.00 $1,745.00 $1,367.00 $1,636.00 $1,025.00 246 Total Total $9.751.00 (ii) The cash records per books for December showed the followings. Date 12-1 12-2 12-2 12-4 12-8 12-10 Number 238 239 240 241 Cash Payments Journal Amount Date $1,500.00 12-20 $1,100.00 12-22 $420.00 12-23 $4,800.00 12-24 $2,796.00 12-30 $2,200.00 12-30 Number 245 246 247 Amount $ 921.00 $830.00 $6,750.00 $2,250.00 $180.00 $2,370.00 248 249 243 250 12-17 244 $700.00 Total $26.817.00 Cash Receipts Journal Date Amount 12-1 $1,330.00 12-4 $11.00 12-8 $1,165.00 12-16 $1,472.00 12-21 $1,745.00 12-26 $1,367.00 112-29 $1,636.00 12-30 $1,025.00 12-31 $20,316.00 Total $30.067.00 (iii) Service charge of $150 was charged wrongly to Graser's account by the bank. (iv) A note receivable for $15,000 left by Graser Company with bank for collection that had been collected and credited to company's account. Along with the note collection, interest of $150 was also collected. Interest was accrued and recorded in the month-end adjusting entries by Graser Company previously. (v) A check for $420 drawn by a customer, Stuart Sands, but deducted from Graser's account by the bank and returned with the notation "NSF." (vi) Graser's account had a check issued in payment of Building, correctly written in the amount to pay but erroneously recorded in Graser's accounting records. Other than this, all accounting records are correct. Required a) Prepare the bank reconciliation of Graser Company at December 31, 2019. (7 marks) b) Prepare the reconciling journal entries according to the reconciliation in part (a)