The following information is available to reconcile Baby Ks Cajun Kitchens book balance of cash with its bank statement cash balance as of December 31, of last year.

1. After all posting is complete on December 31, the Companys book balance of cash is $32,878.30 debit balance, but its bank balance is $46,822.40.

2. Check #1273 for $4,589.30 and Check #1282 for $400, both written and entered into the accounting records in December, are not among the canceled checks. Two Checks, #1231 for $2,289 and #1242 for $410.40, were outstanding on the most recent November 30 reconciliation. Check #1231 is listed with the December canceled checks, but Check #1242 is not.

3. When the December checks are compared with the entries in the accounting records, it is found the Check #1267 had been correctly drawn for $3,456 to pay for office supplies but was erroneously entered into the accounting records for $3,465.

4. Enclosed with the bank statement are two notifications. One is for $762.50 and deals with a NSF check for $745 received from a customer, Wagner Industries, in payment of its account. The bank assessed a $17.50 fee for processing. The second notification is for a $99 charge for check printing. These transactions had not been recorded in Baby Ks accounting records before receiving the bank statement.

5. Per the bank statement, it collected $19,000 cash on a note receivable for the company, deducting a $20 collection fee, and crediting the balance to Baby Ks Cash account. This transaction has not been recorded in the Companys accounting records.

6. Baby Ks December 31 daily cash receipts of $9,583.10 were placed in the banks night depository on that date, but do not appear on the December bank statement.

1) In good order and form, prepare the bank reconciliation for the Baby Ks for the month of December.

2) In good order and form, prepare the required adjusting entries for the company.