the december 31 checkbook balance of the advance co. was $5,691.99. the ending bank statement balance was $4,890.18. checks in the amount of $691.50 were outstanding. the statement failed to reflect a deposit in the amount of $1,433.84. the monthly service charge was $37.65. the bank paid interest on their average balance in the amount of $30.79. it was discovered that the bookkeeper had failed to record a check in the amount of $52.61. the reconciled balance was