The statement from Lyon County Bank on December 31 showed a balance of $27,796. A comparison of the bank statement with the Cash account revealed the following facts. The bank collected the $2,200 note receivable for Sandhill Co. 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 $1,260. On December 31 , the bank statement showed a NSF charge of $790 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