Based on the following data, prepare a bank reconciliation for December of the current year: a. Balance according to the bank statement at December 31, $283,000. b. Balance according to the ledger at December 31, $245, 410. c. Checks outstanding at December 31, $68, 540. d. Deposit in transit, not recorded by bank, $29, 500. e. Bank debit memo for service charges, $750. f. A check for $12, 700 in payment of an invoice was incorrectly recorded in the accounts as $12,000