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

BANK STATEMENT
Date	Checks		Deposits		Other			Balance
Dec. 1								$	55,200
6	$	7,680							47,520
11		610	$	28,000					74,910
17		16,900							58,010
23				37,000					95,010
26		610							94,400
30		23,400		19,000	NSF*	$	360		89,640
31					Interest earned		80		89,720
31					Service charge		210		89,510

^* NSF check from J. Left, a customer.

Cash (A)
Dec. 1	Balance	55,200
Deposits			Checks written during December:
Dec. 11		28,000			7,680
23		37,000			610
30		19,000			16,900
31		14,000			610
					210
					23,400
					5,400
Dec. 31	Balance	98,390

There were no deposits in transit or outstanding checks at November 30.

Required:

1. Identify and list the deposits in transit at the end of December
2. Identify and list the outstanding checks at the end of December
3. Prepare a bank reconciliation for December.
4. Prepare any journal entries that the company should make as a result of the bank reconciliation. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)
5. After the reconciliation journal entries are posted, what balance will be reflected in the Cash account in the ledger?
6. If the company also has $360 of petty cash on hand, which is recorded in a different account called Petty Cash on Hand, what total amount of Cash and Cash Equivalents should be reported on the December 31 balance sheet?