P1. The following information pertains to the reconciliation of the cash balance on Coyote's book with the cash balance on its bank statement as of 12/31/2022. 1. The company records show a cash balance of $12,100, while the bank statement shows $12,400. 2. Deposits-in-transit: $800. 3. Outstanding checks: $1,600 4. NSF checks: $750. 5. Bank service fee: $250. 6. Electronic Fund Transfer: $500 Instructions: Prepare 1) the bank reconciliation for the company as of 12/31/2022, 2) any necessary adjusting entries for Coyote's bank reconciliations