Maple Industries Inc. deposits all cash receipts on the day when they are received and it makes all cash payments by check. At the close of business on December 31, its Cash account shows a debit balance of $18,527. The companys bank statement as of December 31 shows an ending cash balance of $15,991. The following information was also available.

	Outstanding checks as of December 31 total $2,296.
	Included with the bank statement was a debit memo in the amount of $70 for service charges.
	Check No. 2519, listed with the canceled checks, was correctly drawn for $840 in payment of a utility bill on December 16. The company mistakenly recorded it with a debit to Utilities Expense and a credit to Cash in the amount of $920.
	The December 31 cash receipts of $3,530 were placed in the banks night depository after banking hours and were not recorded on the December 31 bank statement.
	The bank deducted $1,312 for an NSF check from a customer deposited on December 10.

Required:

Prepare the bank reconciliation as of December 31.

Maple Industries Inc.
Bank Reconciliation
At December 31
Updates to Bank Statement			Updates to Company's Books
Ending Cash Balance per Bank Statement			Ending Cash Balance per Books
Additions:			Additions:
		$0			$0
		$0			$0
Deductions:			Deductions:
		$0			$0
Up-to-date ending cash balance			Up-to-date ending cash balance