Yonghua Companys bank deposit journal balance on December 31, 201 was 381,830 yuan, and the bank statement sent by the bank showed the companys bank deposit balance on December 31, 201 was 392,109 yuan. The following were found:

(1) The enterprise entrusts the bank to collect the payment of 8,700 yuan, and the bank has received it on December 30, but the enterprise has not registered it yet;

(2) The bank paid 261 yuan for utility bills on December 31, and the enterprise has not yet received the payment notice;

(3) The enterprise sent a deposit transfer check of 5,510 yuan on December 30, which has been credited to the enterprise's account, but has not yet been entered into the enterprise's deposit account by the bank;

(4) On December 25, the enterprise issued a cash check with an amount of 4350 yuan, which was used to pay for the purchase of office supplies.

(5) The enterprise issued a cash check of 12,000 yuan for backup, and the cash and bank deposit journal account was mistakenly recorded as 15,000 yuan, and the bank.

Two, requirements

(1) Prepare the "Bank Deposit Balance Reconciliation Form".

(2) Prepare accounting entries for correcting wrong accounts.