Cullumber Ltd. had a balance in its cash account of $40,000 on December 31, 2024. This included $3,100 of cash receipts from December 31 , which had not yet been deposited in the bank On the same date, its bank account had a balance of $45,540. Comparing the bank statement with the compamy's records indicated that the following cheques were outstanding on December 31 : The following items were shown on the bank statement and not yet recorded by the company: - S450 deducted for a customer's cheque that was returned to Cullumber marked NSF - 5400 added as a result of the direct deposit of a tax refund from the Canada Revenue Agency. - $1.830 added as a result of a note collected by the bank and deposited in the company/s account, representing $1.500 of. principal and $330 of interest. No interest has been accrued to date. - 550 deducted for service charges for the month In the process of preparing the data for its bankreconciliation, the company discovered that it had made an error in recoiding one of. its deposits for cashsales during the month. The actual amount deposited was $2.382, but Cullumber had recorded it as $2,882. The bank had also made an error in recordinz ons of the companys cheques that was a payment to a supplier on account. The cheque had been isoued in the amount of $310, but the bark processed it a $400. nsthat in Prepare any journal entries required to adjust the cash account as at December 31 . (Credit account vities cre outomatically indente when the amount is entered. Do not indent manually If no entry is required, select "No Entry" for the account titles and enter 0 for the and