Blaze Co. deposits all cash receipts on the day when they are received and makes all cash payments by check. At the close of business on December 31, its Cash account shows a debit balance of $8,649. The companys bank statement as of December 31 shows an ending cash balance of $17,151. The following information was also available. Outstanding checks as of December 31 total $4,476. Included with the bank statement was a debit memo in the amount of $250 for service charges. Check No. 4619, listed with the canceled checks, was correctly drawn for $820 in payment of a utility bill on December 16. The company mistakenly recorded it with a debit to Utilities Expense and a credit to Cash in the amount of $880. A credit memorandum indicates that the bank collected $8,000 from a customer's notes receivable on behalf of Blaze. The bank charged Blaze $50 for this collection service. The December 31 cash receipts of $1,470 were placed in the banks night depository after banking hours and were not recorded on the December 31 bank statement. The bank deducted $2,264 for an NSF check from a customer deposited on December 10. Create a cash/bank reconciliation for Blaze Co. Also provide any necessary adjusting journal entries resulting from the cash/bank reconciliation.