Based on the following information, prepare the bank reconciliation for Cougar Corp. as of December 31. A. On December 31, Cougar Corp. general ledger showed a cash balance of $53,758. The company's bank statement showed an ending balance of $59,669.

B. A deposit on December 31 for $1,750 was not recorded by the bank until January 1.

C. A check for $400 received from one of Cougar's customers was noted as NSF by the bank.

D. A review of the company's deposits shows that a deposit entered in the company's general ledger for $7,300 was actually a deposit for $3,700.

E. Cougar's bank statement showed interest earned of $11.

F. Cougar's bank statement shows an EFT received from a customer for $3,100.

G. The following information related to outstanding checks was prepared.

checks cashed by bank

check written by Cougar Corp

ck #

amount

ck#

amount

318

800

318

800

320

540

319

4650

321

90

320

540

321

90

322

800

323

3100