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The December bank statement and cash T-account for Stewart Company follow:

Date	Withdrawals			Deposits			Other			Balance
Dec. 1										$	46,000
2Cheque	$	460									45,540
4Cheque		6,600									38,940
6Cheque		116									38,824
11Cheque		510		$	26,000						64,314
13Cheque		1,700									62,614
17Cheque		11,600									51,014
23Cheque		56			35,600						86,558
26Cheque		880									85,678
28Cheque		2,000									83,678
30Cheque		16,600			18,600						85,678
30NSF*							$	260			85,418
31Cheque		1,610									83,808
31Interest earned								46			83,854
31Service charge								130			83,724

*NSF cheque from J. Left, a customer.

+ Cash (A)

Dec. 1 Balance	46,000			Cheques written during December:
Deposits
Dec. 11	26,000		460	56
23	35,600		6,600	880
30	18,600		116	130
31	12,600		510	16,600
			1,700	3,300
			11,600	1,610
			2,000
Dec. 31 Balance	93,238

There were no deposits in transit or outstanding cheques at November 30.

Required: 1. Identify and list the deposits in transit at the end of December.

2. Identify and list the outstanding cheques at the end of December.

3. Prepare a bank reconciliation for December.

4. Prepare any journal entries that the company should make as a result of the bank reconciliation. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

5. After the reconciliation journal entries are posted, what balance will be reflected in the Cash account in the ledger?

6. If the company also has $260 on hand, which is recorded in a different account called Cash on Hand, what total amount of Cash and Cash Equivalents should be reported on the December 31 balance sheet?

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