The December 31 cash balance according to the accounting records is $32, 878.30, and the bank cash balance for that date is $46, 800.40. Check No. 1273 for $4, 589.30 and Check No. 1282 for $400, both written and entered in the accounting records in December are not among the canceled checks. Two checks No. 1331 for $2, 200 1231 is listed with the December cancelled checks, but Check No. 1242 is not. When the December checks are compared with entries in the accounting records, it is found the Check No. 1267 had been correctly drawn for $ 3, 456 to pay for office supplies but was entered in the accounting record as $3, 465. Two debit memoranda are enclosed with the statement and are unrecorded at the time of the. One debit memorandum is for $762.50 and dealt with an NSF check for $745 received form customer. Titus Industries, in payment of its account. The bank assessed at $17.50 fee for processing. The second debit memorandum is a $99 charge for check printing. Severin did not record these actions before receiving the statement. A credit memorandum indicates that the bank collected $19,000 cash on a note receivable for the company, deducted a $20 collection fee, and credited the balance to the company's Cash Severin did not record this transaction before receiving the statement. Severin's December 31 daily cash receipts of $9, 583.10 were placed in the bank's night depositing on that date but do not appear on the December 31 bank statement. Prepare the bank reconciliation for this company as of December 31, 2015, Prepare the journal entries (in dollars and cents) necessary to bring the company's book balance cash into conform with the reconciled cash balance as of December 31, 2015. Explain the nature of the communications conveyed by a bank, when the bank sends the a debit memorandum and a credit memorandum