Date December 1 Checks Deposits December 6 $ 7,620 December 11 December 17 550 13,900 $ 28,000 The December bank statement and cash T-account for Stewart Company follow: Other Balance $ 48,000 40, 380 67,830 BANK STATEMENT 53, 930 December 23 36,000 89,930 December 26 960 88,970 December 30 19, 200 19,000 NSF* $ 300 88, 470 December 31 December 31 Interest earned Service charge 50 88,520 150 88,370 *NSF check from J. Left, a customer. Debit December 1 Balance Deposits December 11 December 23 December 30 December 31 December 31 Balance Cash (A) Credit 48,000 Checks written during December: 28,000 7,620 36,000 550 19,000 13,900 13,000 960 150 19, 200 4,500 97, 120 There were no deposits in transit or outstanding checks at November 30. 3. Prepare a bank reconciliation for December. STEWART COMPANY Bank Reconciliation At December 31 Bank Statement Ending Balance Per Bank Statement Additions: Deductions: 0 0 0 Company's Books Ending Balance Per Cash Account Additions: Deductions: Up-to-Date Cash Balance $ 0 Up-to-Date Cash Balance $ 60 0 0