Prepare a bank reconciliation for the month of December 2020 using the following information:

A. Balance per books November 30 $ 8,400

December 31 12,614

B. Balance per bank November 30 10,138

December 31 20,950

C. Outstanding checks November 30 2,938

December 31 5,570

D. Cash disbursements for December per bank 19,204

per book 20,964

E. Deposits in transit November 30 1,200

December 31 6,401

Additional Information
1. A check for $397 was charged to this bank account but had been written on a different company's bank account.
2. A deposit of $2,539 cleared the bank but had not been recorded in the cash receipts journal.
3. The bank collected a $7,500 note and deposited the proceeds into the account.
4. The bank recorded a NSF check for $250. The NSF check was considered permanently uncollectible.
5. The bank charged a service fee of $225.