In auditing Train Company, you obtain directly from the bank Trains bank statement, canceled checks, and other memoranda which relate to the companys bank account for December 2019. In reconciling the bank balance on December 31, 2019, with that shown on Trainss books, you observe the following facts:

1.	Balance per bank statement		$91,174.63
2.	Balance per books		59,088.46
3.	Outstanding checks, 12/31/2019		33,378.82
4.	Receipts of 12/31/2019 deposited on 1/1/2020		5,317.20
5.	Service charge for December		22.50
6.	Proceeds of bank loan, 12/15/2019 omitted from company records (discounted for 3 months at 12% per year)		11,640.00
7.	Deposit of 12/20/2019 omitted from the bank statement		2,892.41
8.	Check of Rome Products Co. charged back on 12/22/2019 for lack of countersignature. Redeposited 1/5/2020. No entry was made for the chargeback or the redeposit.		873.74
9.	Error on bank statement in entering deposit of 12/18/2019:
	Correct amount	$3,182.40
	Entered in statement	3,181.40	1.00
10.	Check No. 3917 of Trait Manufacturing Co. charged in error to companys account		2,690.00
11.	Proceeds of note of J. Somers & Co. collected by bank 12/11/2019 not entered on books:
	Principal	$2,000.00
	Interest	40.00
		$2,040.00
	Less: collection charge	5.00	2,035.00
12.	Erroneous debit memo of 12/22/2019 to charge companys account with settlement of bank loan, which was paid by check No. 8714 on same date		5,000.00
13.	Error on bank statement in entering deposit of 12/4/2019:
	Entered as	$4,817.10
	Correct amount	4,807.10	10.00
14.	Deposit of Trait Manufacturing Co. of 12/8/2019 credited in error to the company		1,819.20

	Required:
1.	Prepare a reconciliation of Trains bank account.
2.	Prepare journal entries to adjust Trains books to reflect the correct bank balance on December 31, 2019.