Outstanding checks as of December 31 total $2, 266. Included with the bank statement was a debit memo in the amount of $40 for service charges. Check No. 2519, listed with the canceled checks, was correctly drawn for $810 in payment of a utility bill on December 16. The company mistakenly recorded it with a debit to Utilities Expense and a credit to Cash in the amount of $860. The December 31 cash receipts of $3, 440 were placed in the bank's night depository after banking hours and were not recorded on the December 31 bank statement. The bank deducted $1, 240 for an NSF check from a customer deposited on December 10. Prepare the bank reconciliation as of December 31