Do bank reconciliation for the Company at November 30 and do a adjusting entries necessary as a result of the bank reconciliation.

The Crane Boat Company's bank statement for the month of November showed a balance per bank of $8,300. The company's Cash account in the general ledger had a balance of $6,038 at November 30. Other information is as follows: (1) (2) (3) (4) (5) (6) (7) Cash receipts for November 30 recorded on the company's books were $7,820 but this amount does not appear on the bank statement. The bank statement shows a debit memorandum for $60 for check printing charges. Check No. 119 payable to Blossom Company was recorded in the cash paymentsjournal and cleared the bank for $168. A review of the accounts payable subsidiary ledger shows a $18 credit balance in the account of Blossom Company and that the payment to them should have been for $186. The total amount of checks still outstanding at November 30 amounted to $6,840. Check No. 138 was correctly written and paid by the bank for $308. The cash payment journal reects an entry for Check No. 138 as a debit to Accounts Payable and a credit to Cash in Bank for $380. The bank returned an NSF check from a customer for $650. The bank included a credit memorandum for $3,880 which represents a collection of a customer's note by the bank for the company; the principal amount of the note was $3,753 and interest was $127. Interest has not been accrued