The December bank statement and cash T-account for Stewart Company follow: BANK STATEMENT Checks Deposits Other Date Dec. 1 6 $ 7,720 650 18,900 $28,000 37,000 Balance $ 60,000 52,280 79,630 60,730 97,730 97,080 89, 480 89,580 89,330 650 26,200 19,000 NSF* Interest earned Service charge $400 100 250 * NSF check from J. Left, a customer. Dec. 1 Balance Deposits Dec. 11 Cash (A) 60,000 Checks written during December: 28,000 7,720 37,000 650 19,000 18,900 14,000 650 250 26,200 6.000 250 26,200 6,000 Dec. 31 Balance 97,630 There were no deposits in transit or outstanding checks at November 30. STEWART COMPANY Bank Reconciliation At December 31 Company's Books Ending Balance Per Cash Account Additions: Bank Statement Ending Balance Per Bank Statement Additions: Deductions: Deductions: Up-to-Date Cash Balance $ 0 Up-to-Date Cash Balance