Pilzbury Refrigeration Company (PRC) reconciled its bank and book statement balances of Cash on November 30, 2021 and showed three cheques outstanding at that time, #124 for $535, #136 for $91, and #142 for $83. The following information was available for the December 31, 2021 reconciliation: Bank Statement December 31, 2021 Date Description 30-Nov Opening balance 2-Dec Chq 136 3-Dec Chq 141 Cheques/Charges Deposits/Credits Balance 17,736.00 91.00 17,645.00 875.00 16,770.00 7-Dec Deposit 1,240.00 18,010.00 14-Dec Chq 143 965.00 17,045.00 18-Dec Deposit 3,989.00 21,034.00 19-Dec NSF Cheque 415.00 20,619.00 23-Dec Chq 144 4,255.00 16,364.00 23-Dec Deposit 3,415.00 19,779.00 26-Dec Chq 146 890.00 18,889.00 28-Dec EFT 850.00 19,739.00 31-Dec PMT 896.00 18,843.00 31-Dec INT 31-Dec Chq 142 31-Dec Chq 148 31-Dec Bank Services Charges PMT Payment of Principal on the Loan == EFT Electronic Funds Transfer = 83.00 INT = Interest on Bank Loan NSF Not Sufficient Funds 153.00 18,690.00 768.00 17,922.00 3,280.00 14,642.00 14,559.00