Create a bank reconciliation using the information below.

Bank Reconciliation RFG corporation is closing its accounting books and needs to prepare the bank reconciliation for the month. RFG Book Balance shows an ending balance of $32,355 The following items need to be taken into consideration: Service Charge of $25 NSF Check of $200 Note Receivable collected by bank in amount of $400, including $25 of interest Interest earned on account of $5 Checks written for the month totaled $175,000; $25,000 were not yet cashed Deposited made for the month totaled $47,000; $7,827 was not yet received by the bank Check written & cashed for $790 was recorded by the company as $970 Prepare a bank reconciliation for RFG for the month ending December 31, 2022. Also prepare the journal entries needed by RFG.