Cottage Company deposits all cash recelpts on the day they are recelved, and it makes all cash payments by check. At the close of business on December $31,$ Its Cash account shows a debit balance of $$18,703.$ The company's bank statement as of December $31$ shows an ending cash balance of $$16,081.$ The following information was also avaliable. Outstanding checks as of December $31$ total $$2,341.$ Included with the bank statement was a debit memo in the amount of $$75$ for bank service charges. Check Number $2519,$ IIsted with the canceled checks, was correctly drawn for $$845$ in payment of a utility bill on December $16.$ The company mistakenly recorded it with a debit to Utilitles Expense and a creditCottage Company deposits all cash receipts on the day they are recelved, and it makes all cash payments by check. At the close of

business on December $31,$ Its Cash account shows a debit balance of $$18,703.$ The company's bank statement as of December $31$

shows an ending cash balance of $$16,081.$ The following information was also avallable.

Outstanding checks as of December $31$ total $$2,341.$

Included with the bank statement was a debit memo in the amount of $$75$ for bank service charges.

Check Number $2519,$ IIsted with the canceled checks, was correctly drawn for $$845$ 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 $$930.$

The December $31$ cash receipts of $$3,625$ were placed in the bank's night depository after banking hours and were not recorded

on the December $31$ bank statement.

The bank deducted $$1,244$ for an NSF check from a customer deposited on December $10.$

Required:

Prepare the journal entries for the Items that would appear on the company's bank reconcillation as of December $31.($If no entry is

required for a transaction$/$event$,$ select $"$No Journal Entry Required" In the first account fleld.$)$

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