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4 3. Bank Reconciliations Highlight Hotel deposits all cash reccipts on the day when they are received and it makes all cash payments by check. At the close of business on December 31, its Cash account shows an $18,393, debit balance. Highlight Hotel's December 31 bank statement shows $15,921 on deposit in the bank. Prepare a bank reconciliation for Highlight Hotel using the following information: l. Outstanding checks as of December 31 total $2,261 2. The December 31 bank statement included a $35 debit memorandum for bank services. 3. Check No. 2519, listed with the canceled checks, was correctly drawn for $850 in payment of a utility bill on December 16. Highlight Hotel mistakenly recorded it with a debit to Utilities Expense and a credit to Cash in the amount of $805. The December 31 cash receipts of $3,425 were placed in the bank's night depository after banking hours and were not recorded on the December 31 bank statement. 4. 5. The bank statement included a check from a customer's payment of an account receivable that had been returned NSF in the amount of S1,228. Propare the bank reconciliation for December 31. Highlight Hotcl December 31 5121 Book balance of cash Bank Reconciliation 1592 18393 Bank statement balance Add Add Deduct: Deduct: 005 Reconciled balance 1005 Reconciled balance