The statement from Lyon County Bank on December 31 showed a balance of $27,982. A comparison of the bank statement with the Cash account revealed the following facts. 1. The bank collected the $2,180 note receivable for Sheridan Company 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 $1,200. 4. On December 31, the bank statement showed a NSF charge of $620 for a check received by the company from M. Lawrence, a customer, on account. Prepare a bank reconciliation as of December 31 based on the available information. (Hint: The cash balance per books is $28,002 This can be proven by finding the balance in the Cash account from parts (a) and (b).) (List items that increase balance as per bank & books first.) SHERIDAN COMPANY Bank Reconciliation December 31, 2022 1 EA $ tA SA