Ayayai Coffee Limited's bank statement for the month of November 2022 showed a balance per bank of $7,230. The company's general ledger Cash account showed a balance of $5,889 at November 30,0 ther information is as follows: 1. Cash receipts for November 30 recorded on the company's books were $5,430, but this amount does not appear on the bank statement. 2. The bank statement shows a debit memorandum for $86 for cheque printing charges. 3. Cheque #119 payable in the amount of $348 to Holt Corporation was recorded in the general journal and cleared the bank for \$348. A review of the accounts payable records shows a $36 credit balance in Holt's account and that the total payment should have been for $384. 4. The total amount of cheques outstanding at November 30 was $6,103. 5. Cheque #138 was correctly written and paid by the bank for $639. The cash payment journal reflects an entry for Cheque # 138 as a debit to Accounts Payable and a credit to Cash for $693. 6. The bank returned an NSF cheque from a customer for $790. 7. The bank statement included a deposit for $1,490, which represents the electronic collection of customer accounts which have not yet been recorded on the company's books. AYAYAI COFFEE LIMITED Bank Reconciliation November 30,2022 Cash Balance per Books $ 5.889 Add : Accounts payable error $5 Add i : Electronic collections 1.490 1,544 7,433 Reconciled cash balance per books (To correct error in recording Cheque #138) Nov 30 (To record collection of accounts receivable) Nov 30 (To record cheque printing charges) Nov 30 (To correct error in recording Cheque #138) 30 (To record collection of accounts receivable) (To record cheque printing charges) Non30 (To record NSF cheque)