The December bank statement and cash T-account for Stewart Company follow: BANK STATEMENT Date Checks Deposits Other Balance December 1 December 6 December 11 $ 48,000 $ 7,620 40,380 550 $ 28,000 67,830 December 17 13,900 53,930 December 23 36,000 89,930 December 26 960 88,970 December 30 19,200 19,000 NSF $ 300 88,470 December 31 December 31 Interest earned Service charge 50 88,520 150 88,370 NSF check from J. Left, a customer. Cash (A) Debit Credit December 1 Balance 48,000. Deposits Checks written during December: December 11 28,000 7,620 December 23 36,000 550 December 30 19,000 13,900 December 31 13,000 960 150 19,200 4,500 December 31 Balance 97,120 There were no deposits in transit or outstanding checks at November 30.