The statement from Lyon County Bank on December 31 showed a balance of $26,279. A comparison of the bank statement with the Cash account revealed the following facts. 1. 2. The bank collected the $2,280 note receivable for Ivanhoe Company on December 15 through electronic funds transfer. 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 $1,240. On December 31, the bank statement showed a NSF charge of $710 for a check received by the company from M. Lawrence, a customer, on account. 3. 4. IVANHOE COMPANY Bank Reconciliation December 31, 2022 Cash Balance per Bank Statement $ $ 26279 Add : Deposits in Transit Less Outstanding Checks Adjusted Cash Balance per Bank $ $ | Cash Balance per Books TA Add v Electric funds transfer received Less : Deposits in Transit