Shown below is the information needed to prepare a bank reconciliation for Smart Electric at December 31: [5 marks] (CLO 6) 1. At December 31 , cash per the bank statement was $15,200; cash per the company's records was $17,500. 2. Two debit memoranda accompanied the bank statement service charges for December of $25, and a $1,775 check drawn by Jane Jones marked "NSF." 3. One credit memorandum: Collection of note receivable for $1,000 3. Cash receipts of $10,000 on December 31 were not deposited until January 4 (i.e. deposits in transit). 4. The following checks had been issued in December but were not included among the paid checks returned by the bank: no. 620 for $1,000, no. 630 for $3,000, and no. 641 for $4,500. Required: Prepare a bank reconciliation at December 31