m. 25) The December cash record of Fort Imports and Exports Co. follows: Cash Receipts Cash Pavments Date Cash Debit Date Check Cash Credit $ 2260 No. Dec Dec 5 12 4,718 304 2,735 23 3,190 305 402 19 31 306 1004 $ 11,172 150 19 Total 307 3,266 31 309 175 31 310 2.400 $9,128 ABB Insurance's cash account shows a balance of S5,657 at December 31. On December 31, 2017 the Total company received the following bank statement: Bank Statement for December Beginning Balance $4,261 Cheques Cleared Other Bank Account Transactions Dec. $ 217 286 Dec. Deposit $ 2,620+ 305 402 12 Deposit 4,718+ 20 306 105 24 Deposit 3,190+ 22 308 1,648 25 NSF 280- 289 Service Charge 22 326 28 28- 304 2,735 31 Interest 23 12+ 309 175 31 $5,608 Total Ending Balance Notes: BC-bank collection; sc-service charge $8,885 EFT-electronic funds transfer, NSF-nonsufficient funds check; Additional data for the bank reconciliation follows: On November 30, 2017 bank reconciliation for the company, there were three outstanding checks:#286 for $217, #289 for 326, and #290 for $105. There were no deposits in transit as at November 30, 2017. The bank balance at November 30, 2017 was $4,261. The Adjusted cash balance was $3,613. b. The NSF cheque was originally received from a customer, R. Siddi, in payment of his account of $265. The bank included a $15 service charge for a total of $280. c. Investigation reveals that cheque #306 was issued to pay the telephone bill and cheque #308 was issued a. to pay rent. All deposits are for collections of accounts receivable. d. e. The bank made no errors. 1) Prepare the bank reconciliation for the company as at December 31, 2017. 2) Journalize any required entries from the bank reconcillation. fora lina of tirees it deals, The