Bank Rec. . Entries Copyigh Required edore yoa brgia, prist ost all the pages is this wrkbook Gibson Energy Lid's general ledger account for Cash in Bank wed the following at December 31, Aect. No. 101 Balance DR cum | 813,000| 221000 1,014,000 62,000 CRJ1O Cash receipts Dec. 1-31 Cash Payments December deposits made and checks issued were as follows 232 110,000 233 234 235 236 590,000 237 238 239 77,000 10,000 210,000 85,000 Dec. 83,000 25,000 59,000 17,000 28,000 21 28 31 51,000 21,000 15,000 The December bank statement showed Fist Chartered Bank Gibson Energy Ltd. Bank Statement Month Ended December 31, 2019 0,000 215.000 k52094 NSF ABC. Inc Ck. 238 28.000 420,000 59,000 k 23 drawn in eror on Gibson's bank account NR note receivable collected from XYZ Corp inclading interest of $1,981 NSF-not sufficient fands Sc service charge OD int overdraft interest expense Outstanding items at November 30, 2019 were as follows Nov. 30 deposit Ck 231 $70,000 I Complete the hank reconciliation at December 31, 2019. Prepare the adjusting jounal entries required to make the Cash in Bank account in the 2 general ledger agree with the adjusted cash balance on the December 31 bank