The following information relates to the Styx Co: a) The November 30 cash balance according to accounting records was $15,000. Cash receipts for the month of December totalled $20,000. Cash disbursements for the month of December totalled $22,559. The bank statement balance on December 31st was $11,939. b) Cheque #302 for $684 and Cheque # 308 for $463 both written and entered in the accounting records were not among the cancelled cheques returned, therefore were not cashed. c) When the December cheques were compared with entries in the accounting records, it was found that Cheque # 287 had been correctly written and cashed by the Bank for $717 in payment of office equipment, but was entered in the accounting records at $771. d) One debit memo and one credit memo were included with the bank statement. The credit memo indicated that the bank had collected a note for the company in the amount of $2,150. The debit memo was for an NSF cheque in the amount of $195. e) The December 31 cash receipts, $3,658 had been placed in the night depository after banking hours on that date and did not appear on the bank statement. Required: Prepare the bank reconciliation on December 31. Show all work to receive full 1 marks. 2. Prepare any necessary adjusting entries