Q.3 The Cash account in the general ledger of Computer Resources Inc. showed a balance of $21,549 at December 31 (but prior to performing a bank reconciliation). The company's bank statement showed a balance of $22,000 at the same date. The only reconciling items consisted of: (1) a $5,000 deposit in transit, (2) outstanding checks totaling $9,000, (3) a $3,000 check marked "NSF from Susque Company, one of Computer Res. customers, and (4) a check written for office supplies in the amount of $1,832, recorded by the company's bookkeeper as a debit to Office Supplies of $1,283, and a credit to Cash of $1,283. (4) Instructions: Prepare the company's December 31 bank reconciliation. [Marks 04]