Balance per books at October 31, $119,266.37; receipts $494,543.14; disbursements $469,946.59. Balance per bank statement November 30, $160,381.47. The following checks were outstanding at November 30.

1224		$4,660.58
1230		7,034.66
1232		6,056.68
1233		1,374.18

Included with the November bank statement and not recorded by the company were a bank debit memo for $78.09 covering bank charges for the month, a debit memo for $1,060.57 for a customers check returned and marked NSF, and a credit memo for $3,990.00 representing bond interest collected by the bank in the name of Indigo Inc. Cash on hand at November 30 recorded and awaiting deposit amounted to $5,458.89.

Balance per books at October 31, $119,266.37; receipts $494,543.14; disbursements $469,946.59. Balance per bank statement November 30, $160,381.47. The following checks were outstanding at November 30.

1224		$4,660.58
1230		7,034.66
1232		6,056.68
1233		1,374.18

Included with the November bank statement and not recorded by the company were a bank debit memo for $78.09 covering bank charges for the month, a debit memo for $1,060.57 for a customers check returned and marked NSF, and a credit memo for $3,990.00 representing bond interest collected by the bank in the name of Indigo Inc. Cash on hand at November 30 recorded and awaiting deposit amounted to $5,458.89.

Prepare journal entries required to adjust the cash account at November 30. (Enter answers to 2 decimal places, e.g. 125.62. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually.)

Account Titles and Explanation	Debit	Credit
(To record interest)
(To record bank service charges)
(To record NSF Check)