E Calculations and Entries (45 Points): 1. The following information is available for the Aston Company for the month of December. a. On December 31 , after all transactions have been recorded, the balance in the company's Cash account has a balance of $272 , 020 . b. The company's bank statement shows a balance on December 31 of $292 , 790 . c. Outstanding checks at December 31 include check \#3030 in the amount of $15 , 250 and check \#3556 in the amount of $14 , 590 . d. A credit memo included with the bank statement indicates that the bank collected $7 , 800 on a noninterest-bearing note receivable for Aston. The bank deducted a $100 collection fee, and credited the remainder of $7 , 700 to Aston's account. e. A debit memo included with the bank statement shows a \$670 NSF check from a customer, J. Brown. f. A deposit placed in the bank's night depository on December 31 totaled $16 , 750 , and did not appear on the bank statement. g. Examination of the checks on the bank statement with the entries in the accounting records reveals that check #3445 for the payment of an account payable was correctly written for $24 , 500 , but was recorded in the accounting records as $25 , 400 . h. Included with the bank statement was a debit memorandum in the amount of $250 for bank service charges. It has not been recorded on the company's books. Required: 1. Prepare the December bank reconciliation for the Aston Company. ( 6 points) 2. Prepare the general journal entries to bring the company's book balance of cash into conformity with the reconciled balance as of December 31. (4 points) .