Outstanding checks as of December 31 total $2,301. Included with the bank statement was a debit memo in the amount of $55 for service charges. Check No. 2519, listed with the canceled checks, was correctly drawn for $825 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 $890. The December 31 cash receipts of $3,525 were placed in the banks night depository after banking hours and were not recorded on the December 31 bank statement. The bank deducted $1,236 for an NSF check from a customer deposited on December

Prepare the journal entries for the items that would appear on the companys bank reconciliation as of December 31