The following information is available for the Lee Company for the month of December 2018

A. Prepare a bank reconciliation statement for Lee Company for the month ended December 31, 2018

B. Prepare the general journal entries to bring the Lee Company's book balance of cash into conformity with the reconciled balance as of December 31, 2018.

1. On December 31, 2018 the balance in the company's Cash account has a balance of $ 17,431 .

2. The company's bank statement shows a balance December 31, 2018 of $ 20,894 .

3. Outstanding checks at December 31, 2018 total $ 3,165 .

4. A deposit placed in the bank's night depository on December 31, 2018 totaling $ 1,588 did not appear on the bank statement.

5. Included with the bank statement was a debit memorandum in the amount of $ 33 for bank service charges. It has not been recorded on the company's books.

6. Included with the bank statement was a credit memorandum for collection of a notes receivable for $ 1,292 . It has not been recorded on the companys books.

7. A cash sales on December 15, 2018 that totaled $ 939 was incorrectly journaled and posted as $ 993 .

8. A cash sales on December 27, 2018 that totaled $ 460 was incorrectly journaled and posted as $ 406 .

9. Check #124 was written and sent to a vendor for payment of a $ 929 invoice. The check was written correctly by but was journaled and posted as $ 992 .

10. Check #125 was written and sent to a vendor for payment of a $ 471 invoice. The check was written correctly by but was journaled and posted as $ 417 .

11. An inspection of the bank statement revealed a deposit in the amount of $ 618 of unknown origin. Further investigation revealed that the bank had incorrectly deposited the money into Lee's account. The bank was contacted regarding the error.