3. Answer the following questions about J.C. Waters's bank reconciliation statement as shown below. A. Does the \$2046.75 represent the bank balance at the beginning or at the end of the month? B. Why do you think the March 31 deposit was not included in the bank balance? C. How does Waters know that there are three cheques outstanding? Why are they subtracted? D. Is $2186.85 the cash balance at the beginning or at the end of the month? E. What is an NSF cheque? Why is it subtracted from the Balance per Cash account? F. A certified cheque for $200 payable to R. Smit is still outstanding. Why is it not part of the outstanding cheques on the bank reconciliation statement