Shown 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 $28, and a $775 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 $2.400, and no. 641 for $3,803. a. Prepare a bank reconciliation at December 31. b. Prepare the necessary journal entry or entries to update the accounting records