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 \\( \\$ 10,172 \\). A comparison of the statement with the Cash account revealed the following: 1. The statement included debit memos of \\( \\$ 52 \\) for the printing of additional company cheques and \\( \\$ 47 \\) for bank service charges. 2. Cash sales of \\( \\$ 639 \\) 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 \\$963. The bank detected the error on the deposit slip and credited Blossom Company for the correct amount. 3. The November 30 deposit of \\( \\$ 1,002 \\) was included on the December bank statement. The deposit had been placed in the bank's night deposit vault on November 30. 4. The December 31 deposit of \\( \\$ 977 \\) 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 \\( \\$ 432 \\) and \\( \\# 1072 \\) for \\( \\$ 992 \\) were outstanding on November 30 . Of these, \\( \\# 1072 \\) cleared the bank in December. All the cheques written in December except for \\( \\$ 1278 \\) for \\( \\$ 562 \\), \\#1284 for \\$652, and \\#1285 for \\( \\$ 332 \\) had cleared the bank by December 31 . 6. On December 18 , the company issued cheque \\( \\# 1181 \\) for \\( \\$ 568 \\) to Bridgeport \\& CO, on account. The cheque, which cleared the bank in December, was incorrectly journalized and posted by Blossom Company for \\( \\$ 685 \\). 7. A review of the bank statement revealed that Blossom Company received electronic payments from customers on account of \\( \\$ 1.892 \\) in December, The bank had also credited the account with \\( \\$ 42 \\) of interest revenue on December 31 , Blossom had no previous notice of these amounts. 8. Included with the cancelled cheques was a cheque issued by Pronghom Company for \\( \\$ 602 \\) that was incorrectly charged to Blossom Company by the bank 9. On December 31 , the bank statement showed an NSF charge of \\( \\$ 822 \\) for a cheque issued by W. Allen, a customer, to Blossom Company on account. This amount included a \\( \\$ 33 \\) service charge by the bank. The company's policy is to pass on all NSE fees to the customer. Prepare the bank reconciliation at December 31 . (List items that increase balance as per bonk \\( \\& \\) books first) BLOSSOM COMPANY Bank Reconciliation \\( \\$ \\) \\( \\$ \\) \\( \\$ \\) \\( \\$ \\) \\( \\$ \\) \\( -120 \\quad \\vdots \\quad \\vdots \\) \\( \\$ \\) \\( \\$ \\) Sive for Later Attempts: 0 of 1 used
