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 . Other 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 1119 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 Cashbalance per Bank Cash Batance per Books: Add : Accounts pryable error 5.889 Add : Electronic collections Cash Balance per Books 5,889 Add : Accounts payable error : $ 693 Add : : Electronic collections 1,490 Reconciled cash balance pcr books