Although I got this question's answers, I do not know why and how to get this answer. Can someone tell me a detail solution and why?

Question 6 KONA LTD Bank reconciliation statement As at 31 December 2020 $19 580.00 1 190.40 20 770.40 5 337.20 Cash balance per bank statement Outstanding deposits (deposit dated 31/12 per book) Add Less Unpresented cheques Cheque no. 3470 for $270.10; no. 3474 for $1 500; no. 3478 for $538.20; no. 3481 for $807.40; no. 3484 for $832; no. 3486 for $1 389.50 Adjusted cash balance per bank $15 433.20 Cash balance per book $13 034.30 Collection of note receivable ($3 000 note plus $160 interest less $15 collection fee) Add 3 145.00 16 179.30 $647.10 90.00 9.00 NSF cheque Error in recording cheque no. 3485 Error in recording deposit dated 21/12 Adjusted cash balance per book Less 746.10 $15 433.20 Question 6 KONA LTD Bank reconciliation statement as at 30 November 2020 Cash balance per bank statement Add: Outstanding deposits $14 367.90 2 530.20 16 898.10 Less: Unpresented cheques Cheque no. 3451 Cheque no. 3470 Cheque no. 3471 Cheque no. 3472 Cheque no. 3474 $2 260.40 270.10 844.50 1 426.80 1 500.00 6 301.80 $10 596.30 Cash balance as per ledger The adjusted cash balance per bank agreed with the cash balance per books at October 31. The December bank statement showed the following cheques and deposits Information from bank statement Cheques Deposits Date Date Number 3451 3471 3472 3475 3476 3477 3479 3480 3482 3483 3485 Total Amount Amount $2 260.40 844.50 1 426.80 1 640.70 1 300.00 2 130.00 3 080.00 600.00 475.50 1 140.00 540.80 $15 438.70 $2 530.20 1 211.60 2 365.10 2 672.70 2 945.00 2 567.30 2 836.00 1 025.00 $18 152.90 1-12 2-12 7-12 4-12 8-12 10-12 15-12 27-12 30-12 29-12 31-12 1-12 4-12 8-12 16-12 21-12 26-12 29-12 30-12 Total Kona Ltd's cash records for December showed the following: Kona Ltd's cash records for December showed the following: Cash payments journal Cash receipts journal Cheque Amount number Cheque number Amount banked Amount Date Date Date $1 640.70 1 300.00 2 130.00 538.20 3 080.00 600.00 807.40 $475.50 1 140.00 832.00 450.80 1 389.50 $14 384.10 $1 211.60 2 365.10 2 672.70 2 954.00 2 567.30 2 836.00 1 025.00 1 190.40 $16 822.10 1-12 3475 2-12 3476 2-12 3477 4-12 3478 8-12 3479 10-12 3480 17-12 3481 20-12 3482 22-12 3483 23-12 3484 24-12 3485 30-12 3486 3-12 7-12 15-12 20-12 25-12 28-12 30-12 31-12 Total Total The bank statement contained two items. 1. A credit of3 145 for the collection of a $3 000 note for Kona Ltd; plus interest of $160 and less a collection fee of $15. Kona Ltd has not accrued any interest on the note 2. A debit of $647.10 for a NSF cheque written by A. Jordan, a customer. At 31 December the cheque had not been redeposited by the bank. At 31 December the cash balance per Kona Ltd records before preparation of the reconciliation was $13 034.30, and the cash balance per bank statement was $19 580.00. The bank did not make any errors, but two errors were made by Kona Ltd KONA LTD Bank reconciliation statement as at 31 December 2020 Cash balance per bank statement 19580 Add: Outstanding deposit 1190.4 20770.4 Less Unpresented cheques 5337.20 Less Adiusted cash balance per books 15433.2 Original balance of Cash at bank account 13034.3 Collection of note receivable 3145 Add 16179.3 NSF cheque 647.1 Less Error in recording cheque no. 3485 90 746.1 Error in deposit Adjusted cash balance per books 15433.2 Your answer has been saved and sent for grading. See Gradebook for score details. Prepare the adjusting entries based on the reconciliation. (Note: The correction of any errors pertaining to recording cheques should be made to Accounts payable. The correction of any errors relating to recording cash receipts should be made to Accounts receivable.) Kona Ltd uses the following accounts: Cash, Accounts receivable, Interest revenue, Notes receivable, Accounts payable, Sales, Miscellaneous expense (For multiple debit/credit entries, list accounts in order of magnitude. Enter all debit entries first, followed by all credit entries, Credit account titles are automatically indented when the amount is entered. Do not indent manually, Round amounts to 2 decimal places.) Date Particulars Debit Credit 31 Dec. Cash at bank 3145 Miscellaneous expense 15 Notes receivable 3000 Interest revenue 160 (To record the collection of note receivable) 31 Dec. Accounts receivable 647.1 647.1 Cash at bank To record NSF cheque) 31 Dec. Accounts payable 90 Cash at bank 90 To record cheque error) 31 Dec. Accounts receivable 9 Cash at bank (To record deposit error)