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

BANK STATEMENT

Date Checks Deposits Other Balance

December $1$ $ $55,200$

December $6$ $ $7,68047,520$

December $11610$ $ $28,00074,910$

December $1716,90058,010$

December $2337,00095,010$

December $2661094,400$

December $3023,40019,000$ NSF$*$ $ $36089,640$

December $31$ Interest earned $8089,720$

December $31$ Service charge $21089,510$

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

Cash $($A$)$

Debit Credit

December $1$ Balance $55,200$

Deposits Checks written during December:

December $1128,0007,680$

December $2337,000610$

December $3019,00016,900$

December $3114,000610$

$210$

$23,400$

$5,400$

December $31$ Balance $98,3901.$ Record the interest of $$80$ received from the bank. $2.$ Record the service charges of $$210$ deducted by the bank. $3.$ Record the return of the J$.$ Left check of $$360$ due to insufficient funds. $4.$ Record the checks outstanding at the end of the month. $5.$ Record the deposits in transit at the end of the month.