The December bank statement and cash T$-$account for Stewart Company follow:

BANK STATEMENT

Date Checks Deposits Other Balance

December $1$ $ $45,600$

December $6$ $ $7,60038,000$

December $11530$ $ $27,00064,470$

December $1712,90051,570$

December $2335,00086,570$

December $2653086,040$

December $3017,80018,000$ NSF$*$ $ $28085,960$

December $31$ Interest earned $6086,020$

December $31$ Service charge $13085,890$

$*$ NSF check from J$.$ Left, a customer.

Cash $($A$)$

Debit Credit

December $1$ Balance $45,600$

Deposits Checks written during December:

December $1127,0007,600$

December $2335,000530$

December $3018,00012,900$

December $3112,000530$

$130$

$17,800$

$4,500$

December $31$ Balance $93,610$

There were no deposits in transit or outstanding checks at November $30.$

Prepare a bank reconciliation for December.