do the journal entries of the following question

P7.5 (LO 3) The bank portion of the bank reconciliation for Shou Florists at November 30, 2020, was as follows (amounts in thousands). Shou Florists Bank Reconciliation November 30, 2020 Cash balance per bank Add: Deposits in transit HK$14,367.90 2.530,20 16,898.10 Less: Outstanding checks Check Number 3451 3470 3471 3472 3474 Adjusted cash balance per bank Check Amount HK$2,260.40 720.10 844.50 1,426.80 1.050.00 6.301.80 HK$10.596.30 The adjusted cash balance per bank agreed with the cash balance per books at November 30. The December bank statement showed the following checks and deposits. Date 12-1 12-2 12-7 12-4 12-8 Bank Statement Checks Number Amount 3451 HK$ 2,260.40 3471 844.50 3472 1,426.80 3475 1,640.70 3476 1,300.00 3477 2,130.00 3479 3,080.00 3480 3482 475.50 3483 1,140.00 3485 540.80 Total HK$15.138.70 Date 12-1 12-4 12-8 12-16 12-21 Deposits Amount HK$ 2,530.20 1,211.60 2,365.10 2,672.70 2,945.00 2,567.30 2,836.00 1,025.00 HK$ 18,152.90 12-10 12-15 12-26 600.00 12-27 12-30 12-29 12-31 12-29 12-30 Total The cash records per books for December showed the following. Cash Receipts Journal Date 12-1 12-2 12-2 12-4 12-8 12-10 12-17 Number 3475 3476 3477 3478 3479 3480 3481 Cash Payments Journal Amount Date Number HK$1,640.70 12-20 3482 1,300.00 12-22 3483 2,130.00 12-23 3484 621.30 12-24 3485 3,080.00 12-30 3486 Amount HK$ 475.50 1,140.00 798.00 450.80 889.50 HK$13,933.20 2,672.70 Date Amount 12-3 HK$ 1,211.60 12-7 2,365.10 12-15 12-10 12-20 2,954.00 12-25 2.567.30 12-28 2,836.00 12-30 1,025.00 12-31 1,69040 Total HK$17,322.10 600.00 Total 807.40 The bank statement contained two memoranda: 1. A credit of HK$2,242 for the collection of Shou Florists of an electronic funds transfer. 2. A debit for the printing of additional company checks HK$85. A4 December 31, the cash balance per books was HK$13,985.20, and the cash balance per the bank statement was HK$19.239.10. The bank did not make any errors, but Shou Florists made two errors