On December 31, 2016, Designer's Warehouse received a bank statement with an ending balance of $19, 500. The balance in the firm's checkbook and Cash account on the same date was $20, 580. The difference between the two balances is caused by the items listed below. A $5, 750 deposit made on December 30 does not appear on the bank statement. Check 1312 for $970 issued on November 29 and Check 1375 for $3, 300 issued on December 30 have not yet been paid by the bank. A credit memorandum shows that the bank has collected a $2, 200 note receivable and interest of $220 for the firm. A service charge of $50 appears on the bank statement. A debit memorandum shows an NSF check for $1, 050. (The check was issued by R. Donnelley, a credit customer.) The firm's records indicate that Check 1316 of December 1 was issued for $1, 800 to pay the month's rent. However, the canceled check and the listing on the bank statement show that the actual amount of the check was $1, 600. The bank made an error by deducting a check for $1, 120 issued by another business from the balance of the account of Designer's Warehouse. Instructions: Prepare a bank reconciliation statement for the firm as of December 31, 2016