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

Date Withdrawals Deposits Other Balance

Dec. $1$ $ $44,500$

$2$Cheque $ $43044,070$

$4$Cheque $6,30037,770$

$6$Cheque $11337,657$

$11$Cheque $480$ $ $24,50061,677$

$13$Cheque $1,55060,127$

$17$Cheque $11,30048,827$

$23$Cheque $5335,30084,074$

$26$Cheque $86583,209$

$28$Cheque $1,85081,359$

$30$Cheque $16,30018,30083,359$

$30$NSF$*$ $ $23083,129$

$31$Cheque $1,58081,549$

$31$Interest earned $4381,592$

$31$Service charge $11581,477$

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

$+$ Cash $($A$)$

Dec. $1$ Balance $44,500$ Cheques written during December:

Deposits

Dec. $1124,50043053$

$2335,3006,300865$

$3018,300113115$

$3112,30048016,300$

$1,5503,150$

$11,3001,580$

$1,850$

Dec. $31$ Balance $90,814$

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 $$230$ 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?