On December 31 the companys record showed a balance for the cash account of $ 39,790

The bank statement showed a balance at December 31 of $ 23,650

1.- Reconcile the balance of cash per depositors records and bank statement taking into account the following information (15 points)

The bank charged the company $40 for maintenance fees.

A deposit of $6,500 sent to by the company to the bank on December 30 had not reached the bank the day of the bank statement and was not credited on the companys account!.

A check for payment of merchandises issued by our client Mr. Notnice for $9,800 was rejected because of insufficient funds on the clients bank account.

A payment of $1,200 for office supplies correctly written for $1,200 cleared the bank but was wrongfully recorded in the books of the company for $1,400

2. Prepare the journal entries.