The statement from Jackson County Bank on December 31 showed a balance of $26,654. A comparison of the bank statement with the Cash account revealed the following facts. 1. The bank collected a note receivable of $2,400 for Blue Spruce Corp. on December 15 through electronic funds transfer. 2. The December 31 receipts were deposited in a night deposit vault on December 31 . These deposits were recorded by the bank in January. 3. Checks outstanding on December 31 totaled $1,100. 4. On December 31, the bank statement showed an NSF charge of $640 for a check received by the company from L. Bryan, a customer, on account. Prepare a bank reconciliation as of December 31 based on the available information. (Hint: The cash balance per books is $26,394. This can be proven by finding the balance in the Cash account from parts (a) and (b).) (List ltems that increase cash balance first. Reconcile cash balance per bank first.) Journalize the adjusting entries resulting from the bank reconciliation and adjustment data. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) \begin{tabular}{|l|l|} \hline Question 1 of 1