Mini Enterprises has an operating account which is maintained at Park Avenue Bank. You learned the following:

The cash receipts journal showed cash of $15,125 received on December 29, 2018 and the deposit was made on December 31, 2018. The deposit was not recorded in the bank until January 2, 2019

The December 31, 2018 bank statement shows a balance of $62,325

In analyzing the cash receipts activities, you noticed that the December 29th cash remittance listing showed a deposit received for $6,050 which was recorded in the cash receipts journal as $6,500

The following checks recorded in the check register had not been deposited by the customer:

Check # Date of check Amount

101 12/31/2018 $600

220 6/31/2018 1500

221 " 1250

250 8/1/2018 3300

330 12/23/2018 225

360 12/31/2018 175

361 1/2/2019 525

363 1/3/2019 400

Due to multiple bad checks received from customers, Mini Enterprises was charged $45 service fees for December 2018

The company earned $5 in interest for the month

Required: Prepare Mini Enterprises' bank reconciliation for December 2018