The unadjusted cash account balance for Carson Company at December 31 is $12,765. The bank statement showed an ending balance of $18,325 at December 31. The following information is available from an examination of the bank statement and the company's accounting records: Check number 433 for the purchase of inventory was written correctly and paid by the bank correctly for $795, but was recorded o the books at $597. Carson uses the perpetual inventory system. Required: a) Determine the true cash balance by preparing a bank reconciliation as of December 31. Note: Amounts to be deducted should be indicated with a minus sign