O AU TIL (25') The December cash record of Fort Imports and Exports Co. follows: Cash Receipts Date - Cash Payments Cash Debit Date Check Cash Credit No. Dec 5 $ 2,260 Dec 5 $ 2,735 4,718 305 3,190 306 150 1,004 307 3,266 Total S 11,172 309 175 310 2.400 Total $9,128 12 304 23 402 306 105 280- 28- 31 175 ABB Insurance's cash account shows a balance of $5,657 at December 31. On December 31, 2017 the company received the following bank statement: Bank Statement for December Beginning Balance S4,261 Cheques Cleared Other Bank Account Transactions Dec. 1 286 $ 217 Dec. 8 Deposit $ 2,620+ 305 402 Deposit 4,718+ Deposit 3,190+ 1,648 NSF 289 326 Service Charge 304 2,735 Interest 12+ 309 Total $5,608 Ending Balance 88,885 Notes: BC-bank collection; EFT-electronic funds transfer, NSF-nonsufficient funds check SC-service charge 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 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 #300 Was gation reveals that cheque #306 was issued to pay the telephone bill and cheque #308 was issued to pay rent. d. All deposits are for collections of accounts receivable. [ TEX] 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 reconciliation