The bank portion of the bank reconciliation for Rintala Company at November 30, 2014 was as follows. The adjusted cash balance per bank agreed with the cash balance per books at November 30. The December bank statement showed the following checks and deposits. The cash records per books for December showed the following. The bank statement contained two memoranda: 1. A credit of $3, 808.28 for the collection of a $3, 663.28 note for Rintala Company plus interest of $160.00 and less a collection fee of $15.00. Rintala Company has not accrued any interest on the note. 2. A debit of $578.80 for an NSF check written by D. Chagnon, a customer. At December 31, the check had not been redeposited in the bank. At December 31, the cash balance per books was $12, 835.69, and the cash balance per the bank statement was $20, 662.07. The bank did not make any errors, but two errors were made by Rintala Company. (a) Using the four steps in the reconciliation procedure, prepare a bank reconciliation at December 31. (Reconcile the bank balance first and then the book balance.) (b) Prepare the adjusting entries based on the reconciliation. The bank portion of the bank reconciliation for Rintala Company at November 30, 2014 was as follows. The adjusted cash balance per bank agreed with the cash balance per books at November 30. The December bank statement showed the following checks and deposits. The cash records per books for December showed the following. The bank statement contained two memoranda: 1. A credit of $3, 808.28 for the collection of a $3, 663.28 note for Rintala Company plus interest of $160.00 and less a collection fee of $15.00. Rintala Company has not accrued any interest on the note. 2. A debit of $578.80 for an NSF check written by D. Chagnon, a customer. At December 31, the check had not been redeposited in the bank. At December 31, the cash balance per books was $12, 835.69, and the cash balance per the bank statement was $20, 662.07. The bank did not make any errors, but two errors were made by Rintala Company. (a) Using the four steps in the reconciliation procedure, prepare a bank reconciliation at December 31. (Reconcile the bank balance first and then the book balance.) (b) Prepare the adjusting entries based on the reconciliation