This exercise is in two steps. Each subsequent step moves to the right on this spreadsheet. The following information pertains to Kelker Corp. 1. Cash balance per bank, December 31, $8,394. 2. The bank service charge for the month is $20. 3. Cash balance per books, December 31, $7,947. 4. The bank erroneously deposited a check for $150 in Kelker's account. The deposit should have gone in a different account. 5. Deposits in transit, December 31, $1,265. 6. Outstanding checks, December 31, $985. 7. The bank collected a $600 note for Kelker Corp. plus $12 interest less $15 fees. Instructions: Step 1. Please prepare a bank reconciliation in proper format based on the above information