The December bank statement and cash T-account for Stewart Company follow: Withdrawals Date Deposits Balance $47, 500 Dec. 1 2 Cheque 4 Cheque 6-Cheque 11-Cheque 13-Cheque 17-Cheque 23 Cheque 26 Cheque 28 Cheque 30 Cheque 47, 010 40, 110 39, 991 66, 951 65, 101 53, 201 89, 042 490 6, 900 119 $27, 500 540 1, 850 11,900 59 35, 900 895 88, 147 85, 997 87, 997 87, 707 2, 150 16, 900 18, 900 30 NSF* 290 31 Cheque 1, 640 86, 067 86, 116 85, 971 31 Interest earned 49 31 Service charge 145 *NSF cheque from J. Left, a customer. Cash (A) Cheques written during December Dec. 1 Balance 47, 500 Deposits Dec. 11 27, 500 35, 900 18, 900 12, 900 490 59 6, 900 23 895 30 119 145 16,900 31 540 1,850 11,900 2, 150 3, 450 1,640 Dec. 31 Balance 95, 662 There were no deposits in transit or outstanding cheques at November 30 3. Prepare a bank reconciliation for December STEWART COMPANY Bank Reconciliation At December 31 Bank Statement Company's Books $ 85,971 Ending balance per Cash account Additions: 12,900 Interest earned Ending balance per bank statement Additions: Deposits in transit $ 95,662 49 95,711 98,871 Deductions: Deductions: NSF J. Left Outstanding cheques 290 Bank service charges 145 98,871 Up-to-date cash balance $ 95,276 Up-to-date cash balance 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 $290 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