The Cash account in the general ledger appeared as follows on December $31$:

Date Explanation Debit Credit Balance

Dec. $1$ Balance Forward $$4639\mathrm{.}00$

Dec. $5$ Deposit $876\mathrm{.}87$

Dec. $6$ Chq$.$ #$4631970\mathrm{.}91$

Dec. $6$ Chq$.$ #$464487\mathrm{.}92$

Dec. $7$ Deposit $861\mathrm{.}24$

Dec. $12$ Deposit $962\mathrm{.}36$

Dec. $13$ Chq$.$ #$46550\mathrm{.}50$

Dec. $13$ Chq$.$ #$4661468\mathrm{.}26$

Dec. $13$ Chq$.$ #$467613\mathrm{.}21$

Dec. $14$ Deposit $2377\mathrm{.}25$

Dec. $19$ Deposit $1416\mathrm{.}02$

Dec. $20$ Chq$.$ #$46855\mathrm{.}73$

Dec. $20$ Chq$.$ #$469549\mathrm{.}47$

Dec. $21$ Deposit $985\mathrm{.}79$

Dec. $28$ Deposit $753\mathrm{.}537676\mathrm{.}06$

The following bank statement was received for the month of December:

Date Description Cheques$/$Charges Deposits$/$Credits Balance

Dec. $1$ Opening Balance $$4004\mathrm{.}70$

Dec. $3$ Deposit Slip $1592\mathrm{.}27$

Dec. $4$ No$.000447105\mathrm{.}00$

Dec. $4$ No$.000454225\mathrm{.}29$

Dec. $4$ No$.000462252\mathrm{.}63$

Dec. $6$ No$.000464487\mathrm{.}92$

Dec. $6$ Deposit $876\mathrm{.}87$

Dec. $7$ No$.0004631970\mathrm{.}91$

Dec. $10$ Deposit $861\mathrm{.}24$

Dec. $13$ Deposit $962\mathrm{.}36$

Dec. $14$ No$.0004661468\mathrm{.}26$

Dec. $14$ No$.000467613\mathrm{.}21$

Dec. $17$ Deposit $2377\mathrm{.}25$

Dec. $20$ Deposit $1416\mathrm{.}02$

Dec. $22$ NSF Cheque $149\mathrm{.}00$

Dec. $23$ Etransfer inv. #$2991460\mathrm{.}00$

Dec. $23$ Etransfer fee $5\mathrm{.}00$

Dec. $27$ Deposit $985\mathrm{.}79$

Dec. $31$ Service Charge $52\mathrm{.}509206\mathrm{.}78$

Required: Prepare a bank reconciliation for December $31,2025$ and journalize the necessary entries.

II$.$ Petty Cash Exercise

Complete E$9-2$B $($both establishment and replenishmentjournal entries$),$ E$9-3$B $($replenishment entry only$)$ and E$9-4$B $($replenishment entry only$)$ from the textbook. Note that the journal entries for E$9-3$B and E$9-4$B must be a full replenishment entry, not just a partial entry.

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