Instructions the bank balance on December 31, 2019, with that shown on Trains's books, you observe the following facts: \begin{tabular}{|l|l|c|} \hline 1. & Balance per bank statement & $91,174.63 \\ \hline 2. & Balance per books & 59,088.46 \\ \hline 3. & Outstanding checks, 12/31/2019 & 33,378.82 \\ \hline 4. & Receipts of 12/31/2019 deposited on 1/1/2020 & 5,317.20 \\ \hline 5. & Service charge for December & 22.50 \\ \hline 6. & Proceeds of bank loan, 12/15/2019 omitted from company records (discounted for 3 months at 12% per & 11,640.00 \\ \hline & year) & 2,892.41 \\ \hline 7. & Deposit of 12/20/2019 omitted from the bank statement & \\ \hline \end{tabular} General Journal Shaded cells have feedback. How does grading work