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

Date Withdrawals Deposits Other Balance

Dec. $1$ $ $45,000$

$2$Cheque $ $44044,560$

$4$Cheque $6,40038,160$

$6$Cheque $11438,046$

$11$Cheque $490$ $ $25,00062,556$

$13$Cheque $1,60060,956$

$17$Cheque $11,40049,556$

$23$Cheque $5435,40084,902$

$26$Cheque $87084,032$

$28$Cheque $1,90082,132$

$30$Cheque $16,40018,40084,132$

$30$NSF$*$ $ $24083,892$

$31$Cheque $1,59082,302$

$31$Interest earned $4482,346$

$31$Service charge $12082,226$

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

$+$ Cash $($A$)$

Dec. $1$ Balance $45,000$ Cheques written during December:

Deposits

Dec. $1125,00044054$

$2335,4006,400870$

$3018,400114120$

$3112,40049016,400$

$1,6003,200$

$11,4001,590$

$1,900$

Dec. $31$ Balance $91,622$

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

Required:

$1.$ Identify and list the deposits in transit at the end of December.

$2.$ Identify and list the outstanding cheques at the end of December.

$3.$ Prepare a bank reconciliation for December.

$4.$ Prepare any journal entries that the company should make as a result of the bank reconciliation. $($If no entry is required for a transaction$/$event$,$ select $"$No journal entry required" in the first account field.$)$

$5.$ After the reconciliation journal entries are posted, what balance will be reflected in the Cash account in the ledger?

$6.$ If the company also has $$240$ on hand, which is recorded in a different account called Cash on Hand, what total amount of Cash and Cash Equivalents should be reported on the December $31$ balance sheet?