P3. 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 12/31/2021. 1. The company records show a cash balance of $13,000, while the bank statement shows $13,700. 2. Deposits-in-transit: $1,400. 3. Outstanding checks: $1,100 4. NSF checks: $900. 5. Bank service fee: $100. 6. Electronic Fund Transfer: $2,000 Instructions: Prepare 1) the bank reconciliation for the company as of 12/31/2021, 2) any necessary adjusting entries for Coyote's bank reconciliations