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 $18,953. The companys bank statement as of June 30 shows an ending cash balance of $16,181. The following information was also available.

	Outstanding checks as of December 31 total $2,391.
	Included with the bank statement was a debit memo in the amount of $100 for service charges.
	Check No. 2519, listed with the canceled checks, was correctly drawn for $870 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 $980.
	The December 31 cash receipts of $3,750 were placed in the banks night depository after banking hours and were not recorded on the December 31 bank statement.
	The bank deducted $1,254 for an NSF check from a customer deposited on December 10.

Prepare the journal entries for the items that would appear on the companys bank reconciliation as of December 31.

Record payment of utility bill of $870 as mistakenly $980 debiting utility bill and crediting cash.

Record an amount of $1,254 deducted for an NSF check from customer deposited on December 10.

Record a debit memo of $100 for service charges.