The records of Denna Corporation show the following bank statement information for December:

a. Bank balance, December 31, 2003, $87,450

b. Service charges for December, $50

c. Rent collected by bank, $1,000

d. Note receivable collected by bank (including $300 interest), $2,300

e. December check returned marked NSF (check was a payment of an account receivable), $200

f. Bank erroneously reduced Denna’s account for a check written by Dunna Company, $1,000 g. Cash account balance, December 31, 2003, $81,200 h. Outstanding checks, $9,200 i. Deposits in transit, $5,000 1. Prepare a bank reconciliation for December. 2. Prepare the entry to correct the cash account as of December 31, 2003.