Debussy LLC had a cash balance at the end of the year on their books of $442,000. Meanwhile the bank has a balance of $425,400 for the company. Using the following information, create a bank reconciliation which can account for the differences between the two balances.

1. Checks received by the company but not yet deposited in the bank totaled $25,000

2. A check from a customer which the company deposited bounced. The check was $3,000 and a bounced check fee of $30 was charged to the company. The company was unaware of the insufficient funds.

3. Interest accrued at the bank which was unrecorded by Debussy was $430

4. Bills of $4,000 were directly paid through a wire transfer at the bank and not recorded on Debussys books yet.

5. Checks written by the company and given to customers but not yet deposited by the recipients totaled $15,000