All of this question needs to be completed on excel, and make sure to use the same layout.

Gibson Energy Ltd.'s general ledger account for Cash in Bank showed the following at December 31, 2019: Cash in Bank Folio Debit Date Nov. 30 Dec. 1-31 Dec. 1-31 Description Balance (overdraft) Cash receipts Cash Payments Acct. No. 101 Balance DR Credit (CR) 221,000 1,034,000 + 972,000 62,000 CR10 CDI21 813,000 December deposits made and checks issued were as follows: Deposits Date Amount Dec. 5 30,000 210,000 85,000 32,000 26,000 420,000 16,000 51,000 21,000 15,000 $813,000 Checks No. Amount 232 110,000 233 83,000 234 25,000 235 59,000 236 590,000 237 17,000 238 28,000 239 77,000 $972,000 The December bank statement showed: 145.000 First Chartered Bank Gibson Energy Ltd. Bank Statement Month Ended December 31, 2019 In are Dale Time Dec. 3 Deposit 70,000 215,000 4 NR XYZ Corp. 80,000 295,000 5 Ck 232 110,000 185,000 6 Ck 231 70,000 115,000 6 Deposit 30,000 7 Deposit 210,000 355,000 10 Ck. 234 25,000 330,000 12 Ck. 236 590,000 (260,000) 13 Deposit 32,000 (228,000) 14 Ck. 52094* 62,000 (290,000) 14 NSF ABC. In 7.000 (297,000) 15 Deposit 26,000 (271.000) 16 Ck. 238 28,000 (299,000) . 17 Deposit 420,000 121,000 18 Ck. 235 59,000 62,000 20 Ck 237 17,000 45,000 24 Deposit 1 1 6,000 61,000 26 Deposit 5 1000 112,000 28 Deposit 21,000 133,000 31 OD int 1 ,320 131,680 31 SC 60 1 31,620 drawn in error on Gibson's bank account NR = note receivable collected from XYZ Corp. including interest of: NSF = not sufficient funds $1.951 SC = service charge OD int = overdraft interest expense Outstanding items at November 30, 2019 were as follows: Nov. 30 deposit $70,000 Ck. 231 Hazudirect $70,000 Segure 1 Complete the bank reconciliation at December 31, 2019. 2 Prepare the adjusting journal entries required to make the Cash in Bank account in the general ledger agree with the adjusted cash balance on the December 31 bank reconciliation. Include descriptions. Gibson Energy Ltd. Bank Reconciliation At December 31, 2019 Unreconciled general ledger Cash balance at Dec. 31 Add: Unreconciled bank statement balance at Dec. 31 Add: Less: Less: Adjusted general ledger Cash balance at Dec. 31 Adjusted bank balance at Dec. 31 Gibson Energy Ltd. GENERAL JOURNAL Dec. 4 2019 Description PR Debit Credit