The cash account for Seal-Tek Co. at December 1, 2006, indicated a balance of $3,945.90. During December, the total cash deposited was $31,077.75, and checks written totaled $30,395.78. The bank statement indicated a balance of $5,465.50 on December 31. Comparing the bank statement, the canceled checks, and the accompanying memorandums with the records revealed the following reconciling items:
a. Checks outstanding totaled $3,003.84.
b. A deposit of $2,148.21, representing receipts of December 31, had been made too late to appear on the bank statement.
c. The bank had collected for Seal-Tek Co. $1,908 on a note left for collection. The face of the note was $1,800.
d. A check for $120 returned with the statement had been incorrectly charged by the bank as $1,200.
e. A check for $318 returned with the statement had been recorded by Seal-Tek Co. as $138. The check was for the payment of an obligation to Kenyon Co. on account.
f. Bank service charges for December amounted to $30.
g. A check for $636 from Fontana Co. was returned by the bank because of insufficient funds.

Instructions
1. Prepare a bank reconciliation as of December 31.
2. Journalize the necessary entries. The accounts have been closed.