(Bank Reconciliation and Adjusting Entries)The cash account of Green Co. showed a ledger bal- ance of $8,650,90 on November 30, 2014. The bank statement as of that date showed a balance of $10,667.00. Upon comparing the statement with the cash records, the following facts were determined.

1. There were bank service charges for November of $30.
2. A bank memo stated that Solo's note for $1,500 and interest of $61 had been collected on November
3. 3, and the bank had made a charge of $8 on the collection. (No entry had been made on Green's books
4. when Solo's note was sent to the bank for collection.)
5. Receipts for November 30 for $1,170 were not deposited until December 4.
6. Checks outstanding on November 30 totaled $2,361.20.
7. The bank had charged Green Co.'s account for a customer's uncollectible check amounting to $318.00
8. on November 29.
9. A customer 's check for $210 had been entered as $240 in the cash receipts journal by Green on Novem-
10. ber 21.
11. Check no. 8560 in the amount of $580 had been entered in the cash journal as $850, and check no. 8572
12. in the amount of $688.00 had been entered as $68.80. Both checks had been issued to pay for pur- chases of inventory on account.

(a)Prepare a bank reconciliation dated November 30, 2014, proceeding to a correct cash balance.(b)Prepare any entries necessary to make the books correct and complete.