Required information PA5-3 Identifying Outstanding Checks and Deposits in Transit and Preparing a Bank Reconciliation and Journal Entries [LO 5-4, LO 5-5] [The following information applies to the questions displayed below.] The December bank statement and cash T-account for Stewart Company follow: BANK STATEMENT Date Checks Deposits Other Dec. 1 Balance $ 38,400 6 $ 7,540 30,860 11 470 $27,000 57,390 17 9,900 47,490 23 34,000 81,490 26 470 81,020 30 13,600 18,000 NSF $220 85,200. 31 31 Interest earned Service charge 30 85,230 70 85,160 NSF check from J. Left, a customer. Dec. 1 Balance Deposits Dec. 11 23 30 31 Cash (A) 38,400 Checks written during December: 27,000 7,540 34,000 470 18,000 9,900 11,000 470 70 13,600 5,400 Dec. 31 Balance 90,950 There were no deposits in transit or outstanding checks at November 30.