On December 31,2024 , Blossom Company had a cash balance per books of $8,967. The bank statement on that date showed a balance of $10,161. A comparison of the statement with the Cash account revealed the following: 1. The statement included debit memos of $41 for the printing of additional company cheques and $36 for bank service charges, 2. Cash sales of $417 on December 12 were deposited in the bank. The journal entry to record the cash receipt and the deposit slip were incorrectly made out and recorded by Blossom as $741. The bank detected the error on the deposit slip and credited Blossom Company for the correct amount. 3. The November 30 deposit of $991 was included on the December bank statement. The deposit had been placed in the bank's right deposit vault on November 30 . 4. The December 31 deposit of $966 was not included on the December bank statement. The deposit had been placed in the bank's night deposit vault on December 31 5. Cheques #1006 for $421 and #1072 for $981 were outstanding on November 30 , Of these, $1072 cleared the bank in December. All the cheques written in December except for $1278 for $551,1284 for $641, and #1285 for $321 had cleared the bank by December 31. 6. On December 18 , the company issued cheque a 1181 for $679 to Widhorse \& Co, on account. The cheque, which cleared the 6. On December 18 , the company issued cheque #1181 for $679 to Wildhorse &Co, on account. The cheque, which cleared bank in December, was incorrectly journalized and posted by Blossom Company for $796. 7. A review of the bank statement revealed that Blossom Company received electronic payments from customers on account $1,881 in December. The bank had also credited the account with $31 of interest revenue on December 31 . Blossom had n previous notice of these amounts. 8. Included with the cancelled cheques was a cheque issued by Shamrock Company for $591 that was incorrectly charged to Blossom Company by the bank. 9. On December 31, the bank statement showed an NSF charge of $811 for a cheque issued by W. Jackson, a customer, to Blossom Company on account. This amount included a $22 service charge by the bank. The company's policy is to pass on al NSF fees to the customer. (a) Prepare the bank reconciliation at December 31. (List items that increase balance as per bank \& books first.)