The cash balance per books for Wellmeyer Company on November 30, 2014, is $10,740.93. The following checks and receipts were recorded for the month of December 2014:

Checks								Receipts
No.		Amount		No.		Amount		Amount		Date
17		$372.96		22		$578.84		843.86		12/5
18		780.62		23		1,687.50		941.54		12/21
19		157.00		24		921.30		808.58		12/27
20		587.50		25		246.03		1,367.00		12/31
21		234.15

In addition, the bank statement for the month of December is presented below:

Balance			Deposits and Credits										Checks and Debits						Balance
Last Statement					No.		Total Amount							No.		Total Amount		This Statements
$5,404.84					5		$9,578.36							10		$3,632.19		$11,351.01
Checks and other debits																Deposits		Date		Balance
No		Amount			No		Amount				No			Amount
14		148.29			17		372.96				22			578.84		5,484.38		12/1		$9,875.13
18		708.62			24		921.30									843.86		12/8		$9,219.03
19		157.00			25		246.03									941.54		12/23		$9,541.58
21		234.15					15.00	SC								808.58		12/29		$10,101.01
		250.00		NSF												1,500.00	CM	12/31		$11,351.01
Symbols: NSF (Not sufficient funds) SC (Service charge) CM (Credit Memo)

Check No. 18 was correctly written for $708.62 for a payment on account. The NSF check was from S. Gill, a customer, in settlement of an account receivable. An entry has not been made for the NSF check. The credit memo is for the collection of a note receivable including interest of $60 that has not been accrued. The bank service charge is $15.00.

Prepare a bank reconciliation at December 31. (Enter answers to 2 decimal places, e.g. 25.20. List items that increase cash balance first.)