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

The December bank statement and cash T-account for Stewart Company follow: BANK STATEMENT Checks Deposits Date Dec. 1 Other Balance 45,600 38,000 64,470 51,570 86,570 86,040 $280 85,960 86,020 85,890 6 $ 7,600 530 $27,000 17 12,900 23 26 30 31 31 35,000 530 17,800 18, 000 NSF* Interest earned Service charge 60 130 NSF check from J. Left, a customer. Cash (A) Dec. 1 Balance 45, 600 Deposits Dec. 11 23 30 31 Checks written during December: 27,000 35,000 18,000 12,000 7,600 530 12,900 530 130 17,800 4,500 Dec. 31 Balance There were no deposits in transit or outstanding checks at November 30