Nicole has asked you to prepare a bank reconciliation for NGS. According to her records, NGSs cash balance is $7,700 at December 31, but the bank reports a balance of $7,200.

a. The bank deducted $440 for an NSF check from a customer deposited on December 22.

b. NGS has written checks totaling $5,200 that have not yet cleared the bank.

c. The bank added $35 cash to the account for interest earned in December.

d. NGS made a $4,990 deposit on December 31, which will be recorded by the bank in January.

e. The bank deducted $35 for service charges.

f. NGS wrote a check to a supplier on account for $300 but mistakenly recorded it as $30.

NICOLE'S GETAWAY SPA Bank Reconciliation At December 31 Bank Statement Company's Books $ 7,700 Ending Balance per Bank Statement Additions: Ending Balance per Cash Account Additions: Interest Received 35 35 7,735 Deductions: Deductions: 0 Up-to-Date Cash Balance 0 Up-to-Date Cash Balance $ 7,735