Prepare a bank reconciliation for the month of December 2017 AND record the related adjusting entries, for Joe's coffee based on the following information:

Balance per bank statement is $24,552.

Balance per books is $26,225.

The December bank statement shows a service charge of $40.

Checks#192 for $258 and #193 for $230 written in December were not included on the bank statement.

The December electric bill was automatically withdrawn on the bank statement on December 31 in the amount of $157.

A $3,817 deposit made on December 30 did not appear on the bank statement.

The bank statement shows an NSF check written by Smith Company on December 13, 2017, for $385.

The bank statement shows an EFT bank collection (receipt) of rent from a customer who subleases part of Joe's space for $2,210 on December 16, 2017.

The December bank statement shows interest revenue of $28 on December 31, 2017.