The unadjusted cash account balance for Carson Company at December 31 is $12,645. The bank statement showed an ending balance of $18,265 at December 31 . The following information is avallable 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 $564, but was recorded on the books at $465. 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