Dec. 14: Journalized the payment of the September 15 note at maturity. Date Description Debit Credit Dec. 14 Dec. 31: The pension cost for the year was $190,400, of which $139,700 was paid to the pension plian trustee. Date Description Debit Credit Dec. 31 2. COMPPRO.03-01.PART2 Part 2: The following is a comprehensive problem which encompasses all of the elements leamed in previous chapters. You can refer to the objectives for each chapter covered as a review of the concepts. Note: You must complete part 1 before completing part 2 Based on the following data, prepare a bank reconciliation for December of the current year a. Balance according to the bank statement at December 31, $283,000 b. Balance according to the ledger at December 31,$245,410 C. Checks outstanding at December 31, $68,540. d. Deposit in transit, not recorded by bank, $29,s00. e. Bank debit memo for service charges, $75o. f. A check for $12,700 in payment of an invoice was incorrectly recorded in the accounts as $12,000 Kornett Company Bank Reconciliation December 31, 20YS Total adjustments Adjusted balance 2212019 Total adjustments Adjusted balance