Based on the following information, prepare a reconciliation of the Armando Companys bank account at December 31. Balance per bank statement, December 31, $88,489.12. Balance per books, December 31, $58,983.46. Outstanding checks, December 31, $32,108.42. Receipts of December 3, 19X8 deposited January 2, $5,317.20. Service charge for November per bank memorandum of December 15, $3.85 Proceeds of bank loan, December 15, omitted from company books, $9,875.00. Deposit of December 23, omitted from bank stateme