The following data was accumulated for use in reconciling the bank account of Creative Design Co. for December 2019. Prepare a bank reconciliation using the two-part format. Cash balance according to the company's records at December 31, 2019: $36,570 Cash balance according to the bank statement at December 31, 2019: $52,400 Checks outstanding $23,375 Deposit in transit not recorded by bank $ 7,500 Bank debit memo for service charges 45 S