As the bookkeeper of Cook Company of Drumheller, you received the bank statement from TD Canada Trust indicating a balance of $4,352. The ending book balance wad $3,789. The following information was available

Deposits in transit were $1,378

Bank service charges were $16

Cheques outstanding: No. 221, $642, No. 225, $489

TD collected a note for Cook, $2,500 and charged you a $35 collection fee

NSF cheque $749 was on the bank statement

Cook company records cheque No. 321 as $500 for this months rent but the bank withdrew the correct amount on the cheque: $400

The bank made an error by deducting $990 to your account that was not one of your cheques

Required: Prepare a bank reconciliation AND all necessary journal entries