Problem 5-182 [LO 5-4] Maple Industries Inc. deposits all cash receipts on the day when they are received and it makes all cash payments by check. At the close of business on December 31, its Cash account shows a debit balance of $18,403. The company's bank statement as of June 30 shows an ending cash balance of $15,961. The fol llowing information was also available Outstanding checks as of December 31 total $2,281 Included with the bank statement was a debit memo in the amount of $45 for service charges . Check No. 2519, listed with the canceled checks, was correctly drawn for $815 in payment of a utility bill on December 16. The company mistakenly recorded it with a debit to Utilities Expense and a credit to Cash in the amount of $870 The December 31 cash receipts of $3,475 were placed in the bank's night depository after banking hours and were not recorded on the December 31 bank statement. The bank deducted $1,232 for an NSF check from a customer deposited on December 10 Required Prepare the journal entries for the items that would appear on the company's bank reconciliation as of December 31. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)