1. Based on the following data, prepare a bank reconciliation for December of the current year:
   1. Balance according to the bank statement at December 31, $80,448
   2. Balance according to the ledger at December 31, $104,05
2. The following checks were still outstanding as of Dec 31, 2019:

Check #1234 $5,301

Check #1235 $10,300

Check #1236 $6,000

1. Interest earned, $100
2. Deposit in transit, not recorded by bank, $113
3. Bank debit memorandum for service charges, $55
4. A check for $200 in payment of an invoice was incorrectly recorded in the ledger as $20