First, based on the following data, prepare a bank reconciliation for December of the current year:

a. Balance per Bank at Dec 31: $61,747

b. Balance per Books at Dec 31: $46,865

c. The following checks were still outstanding as of Dec 31, 2020:

Check #1234 $4,567

Check #1235 $7,300

Check #1236 $1,000

d. Interest earned, $100

e. Deposit in transit, not recorded by bank, $2,500

f. Bank debit memorandum for service charges, $25

g. A check for $400 in payment of an invoice was incorrectly recorded in the ledger as $40

Then, journalize the entries.