M N P On December 31, 2020, Designer's Warehouse received a bank statement with an ending balance of $19,500. The balance in the firm's checkbook and Cash account on the same date was $20,580. The difference between the two balances is caused by the items listed below. 1. A $5,750 deposit made on December 30 does not appear on the bank statement. 2. Check 1312 for $970 issued on November 29 and Check 1375 for $3,300 issued on December 30 have not yet been paid by the bank. 3. A credit memorandum shows that the bank has collected a $2,200 note receivable and interest of $220 for the firm. 4. A service charge of $50 appears on the bank statement 6. A debit memorandum shows an NSF check for $1,050. The check was issued by a credit customer. 6. The firm's records indicate that Check 1316 of December 1 was issued for $1,800 to pay the month's rent. However, the canceled check and the bank statement show the actual amount of the check was $1,600. 7. The bank made an error by deducting a check for $1,120 issued by another business. Instructions: 1. Prepare a bank reconciliation for the company as of December 31, 2020 2. Record general journal entries for the items on the bank reconciliation that must be journalized. General Ledger Cash 20,580