Use the following information to prepare the Villanueva Co. Bank Reconciliation for the month of October of the current year: The Bank Statement has a balance of $66,782.80 The Cash Balance in the depositor's account has a balance of $53,481.00. Outstanding Checks total $9,887.80 Deposits in transit are $2,431.00 The bank charge for the period is $75.00 A check written for $2,600 has been incorrectly debited by the bank for $2,060. The bank collected $5,200.00 from a note. The face amount of the note is $5,000.00. A returned check for $1,350.00 in the Bank Statement has been incorrectly registered by Villanueva Co. for $1,530.00