The December bank statement and cash T-account for Stewart Company follow: Date Dec. 1 2-Cheque 4-Cheque 6-Cheque 11-Cheque 13-Cheque 17-Cheque 23-Cheque 26-Cheque 28-Cheque 30-Cheque 30-NSF* 31-Cheque 31-Interest earned 31-Service charge *NSF cheque from J. Left, a customer. Dec. 1 Balance Deposits Dec. 11 23 30 31 Dec. 31 Balance Withdrawals Deposits Other Balance $ 49,500 $ 530 48,970 7,300 41,670 123 41,547 580 $ 29,500 70,467 2,050 68,417 12,300 56,117 63 36,300 92,354 915 91,439 2,350 89,089 17,300 19,300 91,089 $ 330 90,759 1,680 89,079 53 89,132 165 88,967 + Cash (A) - 49,500 Cheques written during December: 29,500 530 63 36,300 7,300 915 19,300 123 165 13,300 580 17,300 2,050 3,650 12,300 1,680 2,350 98,894 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. Outstanding cheques 1 Outstanding cheques 2 3. Prepare a bank reconciliation for December. Bank Statement Ending balance per bank statement Additions: STEWART COMPANY Bank Reconciliation At December 31 Company's Books Ending balance per Cash account Additions: Deductions: Deductions: Up-to-date cash balance Up-to-date cash balance View transaction list A Record the interest earned on Dec 31. B Record the service charges incurred on Dec 31. Record the entry for NSF cheque noted on Dec. 30. Note : journal entry has been entered Record entry EX: Credit Clear entry View general journal > 5. After the reconciliation journal entries are posted, what balance will be reflected in the Cash account in the ledger? Cash balance 6. If the company also has $330 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? Cash and Cash Equivalents