a companys cash account was last reconciled on november 30, 20x5. the unadjusted cash balance at december 31, 20x5 was $215,322. a comparison of the bank statement to the cash account revealed the following (note that none of the items below have been recorded on the books): interest on the bank loan of $4,600 was charged on the bank statement. bank service charges for the month were $670 outstanding cheques at december 31, 20x5 were $46,520 the december 30, 20x5 and december 31, 20x5 deposits of $45,990 and $32,405 were recorded by the bank on january 2, 20x6 one of the cheques that cleared was recorded for $7,430. the cheque was recorded on the bank statement at $7,043 which was the correct amount. the cheque was for selling expenses. the bank statement balance at december 31, 20x5 was $178,564. required - prepare the adjusting journal entries and a bank reconciliation as at december 31, 20x5.