Prepare a bank reconciliation dated December 31, 2007, for Jae's Juice and Java based on the following information:

• Balance per bank statement is $26,222.
• Balance per books is $24,641.
• The December bank statement indicated a service charge of $35.
• Check #1169 for $730 and Check #1183 for $2,150 were not returned with the bank
• statement.
• A $3,472 deposit made on December 30 did not appear on the bank statement.
• A bank debit memo indicated an NSF check written by Bill Bush to Jacque's Espresso
• and Books on December 11, 2007, for $644.
• A bank credit memo indicated a bank collection of $2,800 and interest revenue of $52 on

1. December 15, 2007.