Problem #5 Company's bank statement had an ending balance of $5,900 on January 31, 2016. On that date, were noted e, the company's'general ledger showed a cash balance of $24.000. The following co comparison of checks written before and during January with the paid checks included with the bank statement showed checks outstanding at the end of January of $33,600. Acomparison of deposits made with those listed on the bank statement showed deposits outstanding of $33,295 on January 31st The comparison also revealed an error made in recording a deposit of a check received from a customer on account. The $1,500 deposit was correctly shown on the bank statement but was recorded on the company's books at $5,100 "" A service charge of $40 and interest earned of $135 were listed on the bank statement. A customer check in the amount of $14,900 was returned to the company in the January bank statement because of insufficient funds (NSF), and this amount was deducted by the bank from Kochano's account. Part A: What amount of cash should Kochano report on its January 31, 2016 balance sheet? Kochano Company Bank Reconciliation As of January 31, 2016 Bank's Cash Balance Company's Cash Balance Part B: Record the necessary cash adjustments as a result of the bank reconciliation above. Account Name and Type Debit Credit