Cobi has 2 outstanding checks at December 31, 2018 of $900 and $36. The deposit of $1,813 was too late for the bank to record in the bank statement. The Cash account in the ledger of Cobi shows a balance of $ 925 at 31 December, 2018. The December 31 bank statement shows a balance of $10,440. Cash of $8600 was collected from note receivable by the bank. The cash receipts from customer, John was recorded as $3000 instead of S5400 by the business bookkeeper of records. The bank statement shows Bank service charges of $32, NSF check from customer L. Diamond in the amount of $126. Error in recording check no. 970 for utilities: the check was written in the amount of 5834 but was recorded in Cobi's accounting records as $384. (a) Prepare a bank reconciliation statement at 31 December, 2018. (9 marks) (b) Record the joumal entry necessary, if any, to adjust Cobi's accounting records at December 31, 2018. (3 % marks)