The records of Derma Corporation show the following bank statement information for December: a. Bank balance, December 31, 2017, $174.900 b. Service charges for December, $100 c. Rent collected by bank, $2,000 d. Note receivable collected by bank (including 5600 interest), $4,600 c. December check returned marked NSF (check was a payment of an account receivable). $400 f. Bank erroneously reduced Derma's account for a check written by Dunn Company, $2,000 g. Cash account balance, December 31, 2017, S162.400 h. Outstanding checks, $18.400 i. Deposits in transit, $10,000 Required: (a) Prepare a bank reconciliation for December (60%) (b) Prepare the entry to correct the cash account as of December 31, 2017. (20%)