1. Prepare a bank reconciliation based on the following data at 2015 year end:
   
2. 
   
3. a. Bank statement balance is $7,000
4. b. Accounting books balance is $8,600
5. C. Checks issued but not collected by the vendor are $1,500
6. d. Bank fees not recorded $100
7. e. Transfers issued from the bank and not recorded 3,000.