Reconciliation of Bank and Company Cash Amounts (Appendix 6.1) Miller Corporation's December 31, 2013, bank statement showed a $2, 049.25 balance. On this date. Miller's Cash account reflected a $325.60 overdraft. In reconciling these amounts, the following information is discovered: Cash on hand for undeposited sales receipts. December 31. $130.25. Customer NSF check returned with bank statement, $420.40. Cash sales of $640.25 for the week ended December 18 were recorded on the books. The cashier reports this amount missing, and it was not deposited in the bank. Note receivable of $2, 500 and interest of $25 collected by the bank and not recorded on the books. Deposit in transit December 31. $350.00. A customer check for $290.40 in payment of its account was recorded on the books at $940 20. Outstanding checks. $2, 040.55. Includes a duplicate check of $70.85 to C. Brown, who notified Miller that the original was lost. Miller stopped payment on the original check and has already adjusted the cash account in the accounting records for this amount. Required: Prepare a December 31 bank reconciliation for Miller. Prepare any journal entries necessary by Miller to record the information from Requirement 1