Practice Problem Assignment 3 Part I: Bank Reconciliation Viezuchter Company operates a checking account with Spirit of Texas Bank. The following information can be used to reconcile the balance per the general ledger and the balance per the bank at December 31st Prior to reconciliation, the December 31 cash balance per the general ledger is 893,893.33 and the balance per the bank 894,184.33. After comparing its check records against bank records, the company determine the following: . Book information $776,507 $1,190,588 Checks written/cleared Deposits made/recorded Interest revenue Service fees Bank information $770,000 $1,191,500 $16 $20 Spirit of Texas notified Viezuchter that one of its deposited customer checks in the amount of $3,500 did not clear this also resulted in a returned check fee included in service fees). In addition, the company discovered during its reconciliation of records that its bookkeeper had mis-recorded the receipt of cash from the collection of an outstanding credit customer. Instead of recording the appropriate amount of $8,900, the accountant recorded the collection as $9.800. The error is embedded in the information concerning deposits made. Required: Provide the journal entry to reconcile bank and book information as well as the new cash balance on 12/31 after this entry is made