Inc. deposits all cash receipts on the day when they are received and it makes all cash aple Industries yments by check At the close of business on December 31, its Cash account shows a debit balance of 18623 The company's bank statement as of December 31 shows an ending cash balance of $16,021 he following information was also available Outstanding checks as of December 31 total $2.311 Included with the bank statement was a debit memo in the amount of $35 for senice charges . Check No. 2519, listed with the canceled checks, was correctly drawn for $855 in payment of a utlity bill on December 16. The company mistakenly recorded it with a debit to Uhilities Expense and a credi to Cash in the amount of $950 The December 31 cash receipts of $3,575 were placed in the bank's night depository ater banking hours and were not recorded on the December 31 bank statement The bank deducted $1.348 for an NSF check from a customer deposited on December 10 Required Prepare the bank reconcillation as of December 31 Maple Industries Inc