The statement from Jackson County Bank on December 31 showed a balance of $26,754. A comparison of the bank statement with the Cash account revealed the following facts. 6 1. 2. 3. 4. The bank collected a note receivable of $2,500 for Bonita Company on December 15. The December 31 receipts were deposited in a night deposit vault on December 31. These deposits were recorded by the bank in January. Checks outstanding on December 31 totaled $1,100. On December 31, the bank statement showed an NSF charge of $630 for a check received by the company from L. Bryan, a customer, on account. SUPPO Prepare a bank reconciliation as of December 31 based on the available information.