Shown below is the information needed to prepare a bank reconciliation for Warren Electric at December 31: 1. At December 31, cash per the bank statement was $15,200; cash per the company's records was $19,000 2. Two debit memoranda accompanied the bank statement service charges for December of $25, and a $750 check drawn by Jane Jones marked "NSF." 3. Cash receipts of $10,000 on December 31 were not deposited until January 4. 4. The following checks had been issued in December but were not included among the paid checks returned by the bank: no. 620 for $800, no. 630 for $2,200, and no. 641 for $3,975. Required a. Prepare a bank reconciliation at December 31. (Input all amounts as positive values. Omit the "S" sign in your response.) WARREN ELECTRIC Bank Reconciliation December 31 Balance per depositor's records Add: Undeposited receipts of December 31 DIO Less: Outstanding checks No. 620 No. 630 No. 641 Adjusted cash balance Balance per depositor's records Less: Service charges Less: Jane Jones check returned NSF OD i II > Adjusted cash balance b. Prepare the necessary journal entry or entries to update the accounting records. (Omit the "$" sign in your response.)