PROBLEM (20 Points) The Cash account in the ledger of Rogan Interiors shows a balance of $4,419 at December 31, 2019. The December 31 bank statement shows a balance of $5,471. The only reconciling items consist of: Bank service charges of $15. Deposit in transit of $1,318. NSF check from customer N. Sedaka in the amount of $62. The company wrote a check for $345 to Crabgrass Landscaping for repairing their lawn tractor but incorrectly recorded it in Rogan Interiors accounting records as $543. There were seven outstanding checks that totaled $2,222 Rogan Interiors earned $27 interest on their savings account in December (a) Prepare in good form the Bank Reconciliation for Rogan Interiors at December 31, 2019