Post the entries to the ledger T-accounts. (Pest entries in the order of journal entries presented in the previous part.) Cash 12/1 Bal. 17,600 12/19 2,300 12/7 3,700 12/22 11,682 12/26 15,190 1217 3700 12/31 2,800 12/1 Bal 17600 Notes Receivable 12/1 Bal. 2,000 Accounts Receivable 12/1 Bal 7,600 12/7 3,700 12/17 15,500 12/26 15,500 12/31 2.800 Inventory 12/1 Bal. 15,200 12/17 9,400 12/12 118 11,800 12/22 Prepaid Insurance 12/1 Bal. 1,500 Equipment 27,200 12/1 Bal Accumulated Depreciation-Equipment 12/1 Bal. 2,900 Accounts Payable 12/22 11,800 12/1 Bal 6,200 12/12 161.800 1ZZZ 11,800 12/1 Bar 12/12 11,800 Owner's Capital 12/1 Bal 62.000 Sales Revenue 12/17 15,500 Sales Discounts 12/26 310 Cost of Goods Sold 12/17 9.400 Depreciation Expense 12/26 31U Cost of Goods Sold 12/17 9,400 Depreciation Expense Salaries and Wages Expense 12/19 2.300 Insurance Expense Date Account Titles and Explanation Debit Credit 2000 Dec. 31 Cash 2000 Notes Recevable (To record collection of notes receivable) Dec. 31 Accounts Receivable 650 650 Cash (To record NSF charge) Dec. 31 Depreciation Expense 210 Accumulated Depreciation Equipment 210 (To adjust depreciation) Dec. 31 Insurance Experien 390 Prepaid Insurance 390 (To adjust insurance) BONITA COMPANY Bank Reconciliation December 31, 2022 Cash balance per bank statement $ 24958 Add : Deposit in transit 2800 27758 Less V Outstanding checks 1100 Adjusted cash balance per bank $ $ 26658 Cash balance per books $ 25308 Collection of note receivable 2000 27308 Less NSF check 650 Adjusted cash balance per books 26658 Your answer is correct The statement from Jackson County Bank on December 31 showed a balance of $24.958. A comparison of the bank statement with the Cash account revealed the following facts. 1. The bank collected a note receivable of $2,000 for Bonita Company on December 15. 2 The December 31 receipts were deposited in a night deposit vault on December 31. These deposits were recorded by the bank in January 3. Checks outstanding on December 31 totaled $1.100. 4. On December 31, the bank statement showed an NSF charge of $650 for a check received by the company from L. Bryan a customer, on account. Prepare a bank reconciliation as of December 31 based on the available information. (Hint: The cash balance per books is $25,308. This can be proven by finding the balance in the Cash account from parts (a) and (b).) (List items that increase cash balance first. Reconcile cash balance per bank first)