Need help with both ! Thank you!

Problem 1,12 pts) Select whether the following items would be added (+) or subtracted () from the company's books or the bank statement side of a bank reconciliation. Problem 2, 24 pts) Cottage Co. deposits all cash receipts on the day when they are received and it makes all cash payments by check. At the close of business on December 31, its Cash account shows a debit balance of $36,606. The company's bank statement as of December 31 shows an ending cash balance of $31,842. The following information was also available. a) Outstanding checks as of December 31 total $4,522. b) Included with the bank statement was $70 for bank service charges. c) The company mistakenly recorded a journal entry with a debit to Utilities Expense and a credit to Cash in the amount of $895. The correct amount should have been $805. d) The December 31 cash receipts of $6,850 were placed in the bank's night depository after banking hours and were not recorded on the December 31 bank statement. e) The bank deducted $2,456 for an NSF check from a customer deposited on December 10 . Required: Prepare the journal entries for the items that would appear on the company's bank reconciliation as of December 31 . (If no entry is required for a transaction/event, indicate so.)