business on December 31, Its Cash account shows a debit balance of $18,751. The company's bank statement as of December 31 shows an ending cash balance of $16,061. The following Information was also avallable. Outstanding checks as of December 31 total $2,331. Included with the bank statement was a deblt memo In the amount of $105 for service charges. . Check No. 2519, listed with the canceled checks, was correctly drawn for $875 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 S99 The December 31 cash recelpts of $3,635 were placed In the bank's night deposltory after banking hours and were not recorded on the December 31 bank statement The bank deducted $1,396 for an NSF check from a customer deposlted on December 10. Required: Prepare the bank reconcilation as of December 31. Cottage Co. Bank Reconciliation 31 Updates to Bank Statement Updates to Company's Books Ending Cash Balance per Bank Additions: 5 Deductions: Deductions: Up-to-date ending cash balance