Exercise 7.5 (Algo) Bank Reconciliation (LO7-3) Shown is the information needed to prepare a bank reconciliation for Warren Electric at December 31. At December 31, cash per the bank statement was $15,200; cash per the company's records was $17,000. Two debit memoranda accompanied the bank statement: service charges for December of $30, and a $850 check drawn by a customer, Jane Jones, marked NSF. Cash receipts of $10,000 on December 31 were not deposited until January 4. The following checks had been issued in December but were not included among the paid checks returned by the bank: no. 620 for $700, no. 630 for $2,500, and no. 641 for $5,880