Nicole has asked you to prepare a bank reconciliation for ngs. according to her records, ngs’s cash balance is $7,700 at december 31, but the bank reports a balance of $7,200.

a. the bank deducted $440 for an nsf check from a customer deposited on december 22.

b. ngs has written checks totaling $5,200 that have not yet cleared the bank.

c. the bank added $35 cash to the account for interest earned in december.

d. ngs made a $4,990 deposit on december 31, which will be recorded by the bank in january.

e. the bank deducted $35 for service charges.

f. ngs wrote a check to a supplier on account for $300 but mistakenly recorded it as $30.