Miller Corporations December 31, 2019, bank statement showed a $2,049.25 balance. On this date, Millers Cash account reflected a $146.90 overdraft. In reconciling these amounts, the following information is discovered:

1.	Cash on hand for undeposited sales receipts, December 31, $130.25.
2.	Customer NSF check returned with bank statement, $419.20.
3.	Cash sales of $634.25 for the week ended December 18 were recorded on the books. The cashier reports this amount missing, and it was not deposited in the bank.
4.	Note receivable of $2,400.00 and interest of $24 collected by the bank and not recorded on the books.
5.	Deposit in transit December 31, $330.00.
6.	A customer check for $195.40 in payment of its account was recorded on the books at $945.10.
7.	Outstanding checks, $2,035.55. Includes a duplicate check of $70.85 to C. Brown, who notified Miller that the original was lost. Miller stopped payment on the original check and has already adjusted the cash account in the accounting records for this amount.

	Required:
1.	Prepare a December 31 bank reconciliation for Miller.
2.	Prepare any journal entries necessary by Miller to record the information from Requirement 1.