Calculations and Entries (45 Points): 1. The following information is available for the Aston Company for the month of December. a. On December 31, after all transactions have been recorded, the balance in the company's Cash account has a balance of $272,020. b. The company's bank statement shows a balance on December 31 of $292,790. c. Outstanding checks at December 31 include check # 3030 in the amount of $15,250 and check # 3556 in the amount of $14,590. d. A credit memo included with the bank statement indicates that the bank collected $7,800 on a noninterest-bearing note receivable for Aston. The bank deducted a $100 collection fee, and credited the remainder of $7,700 to Aston's account. e. A debit memo included with the bank statement shows a $670 NSF check from a customer, J. Brown. I f. A deposit placed in the bank's night depository on December 31 totaled $16,750, and did not appear on the bank statement. g. Examination of the checks on the bank statement with the entries in the accounting records reveals that check # 3445 for the payment of an account payable was correctly written for $24,500, but was recorded in the accounting records as $25,400. h. Included with the bank statement was a debit memorandum in the amount of $250 for bank service charges. It has not been recorded on the company's books. Required: 1. Prepare the December bank reconciliation for the Aston Company. (6 points) 2. Prepare the general journal entries to bring the company's book balance of cash into conformity with the reconciled balance as of December 31. (4 points)