estion 4 (10 pts) cash transactions and cash balances of Mour Trade SAL., for December 2018 were as followe, 28.120 26.530 1 b 700 600 450 180 Deseription Depositor ledger account for cash balance at December 31 Closing balance of December bank statement Outstanding checks No. 501 No. 506 No, 523 Check po, 520 (for Repairs expense) was written for $640, but erroneously recorded in Motor Trade records as $460. (Difference S180) Deposit in transit Note collected from Roller Skates company by bank, as Motor Trade agent (no interest) NSF check of Bicycle Trade 6,000 d 4.000 500 60 Bank service charges 1. Prepare a bank reconciliation for Motor Trade SAL af December 31, 2018 2. Prepare journal entries to adjust the accounts at December 31