reconciliation and journal entries.$)$ On December $31,$ McInnis Ltd$.$ had a cash alance of $$18,395$ in its general ledger. The bank statement from the National Bank on that date showed a balance of $$15,227.$ A comparison of the bank statement with the Cash account revealed the following$1.$ Cheques outstanding on November $30$ totalled S$3,987.$ Of these, $$2,612$ worth cleared the bank in December All cheaties written in December cleared the bank in December$\mathrm{.}2.$ A deposit of $$2,389$ made on December $31$ was not recorded by National Bank until January $5\mathrm{.}3.$ Supplies of $$1\mathrm{.}000$ were paid via EFT during the month of December. The company has already ecorded these$\mathrm{.}1.$ The bank statement showed antomatic EFT withdrawals for utilitv pavments totalling S$1\mathrm{.}5965.$ The bank statement included service charges and debit and credit card processing fees of $$558.$Instructionsa. Prepare the bank reconciliation at December $31$b$.$ Prepare any iournal entries required from the reconciliation