At December 31 the cash balance per books of Heinisch Company was $12,485.20, and the cash balance per the bank statement was $20,154.30. The bank did not make any errors, but two errors were made by Heinisch Company. The December bank statement for Heinisch Company showed the following checks and deposits. Bank Statement Date 12-7 12-4 12-8 12-31 Checks Number 3472 3474 3475 3479 Amount 1,426.80 1,640.70 1,300.00 450.80 Date 12-4 12-16 12-21 12-30 Deposits Amount 1,211.60 2,672.70 2,954.00 1,025.00 The cash records per books for December showed the following cash payments and receipts. Cash deposited Date 12-3 12-15 12-20 12-30 12-31 Cash Payments Check Number Amount 3471 720.10 3472 1,426.80 3473 1,050.00 3474 3475 1,300.00 3476 621.30 3477 807.40 3478 798.00 3479 3480 1,889.50 Amount $1,211.60 2,672.70 2,945.00 1,025.00 1,190.40 1,640.70 Date 12-1 12-1 12-1 12-1 12-2 12-4 12-17 12-23 12-24 12-30 540.80+ERIOR In addition, the bank statement contains the following items: 1. The collection of a $3,500 note and $145 of interest less a collection fee of $20 from a customer of Heinisch Company. 2. ANSF check of $725.80 written by D. Chagnon, a customer. At December 31, the check had not been redeposited in the bank. 3. Bank service charge of $25. Required: A. Prepare bank reconciliation at December 31. B. Prepare the required journal entries based on the reconciliation. Omit explanations