On December $31,$ Cullumber Ltd$.$ had a cash balance of $$18,990$ in its general ledger. The bank statement from the National Bank on that date showed a balance of $$15,530.$ A comparison of the bank statement with the Cash account revealed the following:

$1.$ Cheques outstanding on November $30$ totalled $$4,710.$ Of these, $$3,290$ worth cleared the bank in December. All cheques written in December cleared the bank in December.

$2.$ A deposit of $$2,470$ made on December $31,$ was not recorded by National Bank until January $5.$

$3.$ Supplies of $$1,470$ were paid via EFT during the month of December. The company has already recorded these.

$4.$ The bank statement showed automatic EFT withdrawals for utility payments totalling $$1,760.$

$5.$ The bank statement included service charges and debit and credit card processing fees of $$650.$

$$

Prepare the bank reconciliation at December $31.($List items that increase balance as per bank & books first.$)$