II. Bank Reconciliation Statement (20 pts) ABC Company Bank Balance, 12/31 158,679 Bank Service Charge 60 Bank Collection 29,696 Book Balance, 12/31 78.984 Bank Statement's total check issuances for the month 120,998 Bank Statement's total deposits for the month 106,754 Cashbook's total check issuances for the month 148,777 Cashbook's total deposits for the month Customer's NSF Checks 109,848 4,500 Additional Information: 1. On December 14, the bank credited P8,742, a deposit originally for ABA Company. 2. It was discovered that a deposited check from Highland Company, with amount P71,132 was erroneously recorded as P50,000 in the cashbook record.