Prepare a bank reconciliation as of December 31

The statement from Lyon County Bank on December 31 showed a balance of $27,954. A comparison of the bank statement with the Cash account revealed the following facts. 1. The bank collected the $2230 note receivable for Sunland Company on December 15 through electronic funds transfer. 2. The December 31 receipts were depovited in a night deposit vault on December 31. These deposits were recorded by the bank in Janaary 7. Checks outstanding on December 31 totaled $1,300. 4. On Dectember 31, the bark atatement showed a N5F charge of $640 for a check received by the company from M. Lawrence, a cultomie, on account. Prepare a bank reconciliation as of Dectmber 31 based on the avaitable information. [ Hint. The cash balance per books is $27,784. This can be proven by finding the balance in the Cath account from parts (a) and (b) ) (tist items that increose bolonce as per bank 6 books first