The December bank statement and cash T-account for Stewart Company follow BANK STATEMENT Checks Deposits Other Balance 40,800 33,240 Date Dec. 1 $ 7,560 6 490 $27,000 11 59,750 48,850 82,850 82,360 85,120 85,160 10,900 17 23 34,000 26 490 15,000 $240 18,000 NSF* 31 Interest earned 40 Service charge 31 90 85,070 NSF check from J. Left, a customer. Cash (A) Balance Dec. 1 40,800 Deposits Checks written during December: 27,000 34,000 18,000 11,000 Dec. 11 7,560 490 23 30 10,900 490 31 90 15,000 5,100 91,170 Dec. 31 Balance There were no deposits in transit or outstanding checks at November 30. 3. Prepare a bank reconciliation for December OHH Answer is complete but not entirely correct. STEWART COMPANY Bank Reconciliation At December 31 Bank Statement Company's Books Ending Balance Per Bank Statement Ending Balance Per Cash Account 85,070 91,170 Additions: Additions: Deposit in Transit $ 11,000 40 Interest Earned 11,000 40 91,210 96,070 Deductions: Deductions: Outstanding Checks 5,100 NSF-J. Left 240 Bank Service Charges 90 90 5,190 330 Up-to-Date Cash Balance 90,880 90,880 Up-to-Date Cash Balance EA