Shown below is the information needed to prepare a bank reconciliation for warren electric at december 31: 1.at december 31, cash per the bank statement was $15,200; cash per the company's records was $19,000.2.two debit memoranda accompanied the bank statement: service charges for december of $29, and a $950 check drawn by jane jones marked "nsf."3.cash receipts of $10,000 on december 31 were not deposited until january 4.4.the following checks had been issued in december but were not included among the paid checks returned by the bank: no. 620 for $800, no. 630 for $2,600, and no. 641 for $3,779prepare the necessary journal entry or entries to update the accounting records.