The company then asks you to look at the bank statement as there may have been some suspicious transaction in the month of December. Your examination reveals the following: • Cheque no. 012 $2,104, no. 045 $4,660, no. 034 $1,168 no 005 $ 2,360 were written in December but are still outstanding.
• The bank rejected cheques amounting to $231, with a note stating ‘NSF’.
• A credit memo of $2,170 was collected by the bank, without notice to the company. This represented money owed by a customer.
• Bank service charge is $2,100 for the month, due to special cheque books printed by the bank for the company. • Interest of $550 was earned on the bank account.
• Cheques for $3,000 were entered into the cash book and deposited in the bank but was only recorded by the bank in January..
• Cheques No. 005 for $201 was correctly issued and paid by bank but incorrectly entered in the cash payments journal as payment on account for $210.

Bank balance - $26,250
Cash book balance - $18,560
You are now required to:

Prepare a Bank Reconciliation for the month of December.​