The statement from Lyon County Bank on December 31 showed a balance of $26,657. A comparison of the bank statement with the Cash account revealed the following facts. 1. The bank collected the $2,120 note receivable for Blossom 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 $1,230. 4. On December 31, the bank statement showed a NSF charge of $630 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 $26,677. 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.) BLOSSOM COMPANY Bank Reconciliation December 31, 2022 Cash Balance per Bank Statement $ 26,657 Add V: Deposits in Transit 2,120 Less V: Outstanding Checks 1,230 i Adjusted Cash Balance per Bank ta Cash Balance per Books $ 26,677 Add v : Electric funds transfer received 2.120 28,797 Less V: NSF Check i 630 ta V $ Adjusted Cash Balance per Books 28,167