The Gatedown Company's bank statement has an ending cash balance of $14.110.00. The cash account in the general ledger has a balance of $12.477.00. Based on the following reconciling items, prepare a bank reconciliation a) Bank service charge of $20.00 b) Deposit in transit $3,190.00 c) A check was returned NSF $645.00 d) Outstanding check $688.00 e) Note collected by the bank credit memoranda, $4,800.00 What is the final balance per books? 16,612.00 O 17.297.00