No 3 (25%) The following is the balance of outstanding checks MA co. in November 30, 2021: Check no. 250 amount $500 and no.251 amount $450. The bank statement and cash balance on the company's ledger on December 31, 2021 are as follows: Bank Statement Cashflow Amount Date Check No. Amount Db. 650 Db. 820 Db. 159 4 Dec 11 Dec 15 Dec 252 255 256 Cr. 820 Cr. 195 Cr. 275 Db. 275 19 Dec 360 Db. 890 Date Check No. 4 Dec 250 6 Dec 252 12 255 Dec 17 256 Dec 360 Dec 29 Dec 30 362 Dec 20 Cr. 890 28 Dec 361 Db. 480 361 Cr. 480 29 Dec 362 Db. 750 Cr. 570 30 Dec 363 Db. 500 Cash balance ending per book on December 31st was $28,702. While the ending balance on the bank account is $26,153. Some of the known reconciling items include: 1. NSF check from SM co $800. 2. Collection of notes receivables by the bank for $1,500, interest revenue $50. The bank charges a collection fee of $10. 3. Printing fee and bank service charges of $15 4. If there is an error, it is assumed that a recording error occurs in per book balance. Required: Make a bank reconciliation on December 31, 2021 along with the necessary journals. Note: You are required to calculate outstanding checks, deposits in transit and errors (if any)