El Gato Painting Company maintains a checking account at American Bank. Bank statements are prepared at the end of each month. The November 30, 2024, reconciliation of the bank balance is as follows:

Balance per bank, November 30		$ 3,431
Add: Deposits outstanding		1,400
Less: Checks outstanding
#363	$ 143
#365	221
#380	76
#381	106
#382	290	(836)
Adjusted balance per bank, November 30		$ 3,995

The companys general ledger checking account showed the following for December:

Balance, December 1	$ 3,995
Receipts	44,650
Disbursements	(43,853)
Balance, December 31	$ 4,792

The December bank statement contained the following information:

Balance, December 1	$ 3,431
Deposits	45,000
Checks processed	(43,918)
Service charges	(42)
NSF checks	(640)
Balance, December 31	$ 3,831

The checks that were processed by the bank in December include all of the outstanding checks at the end of November except for check #365. In addition, there are some December checks that had not been processed by the bank by the end of the month. Also, you discover that check #411 for $870 was correctly recorded by the bank but was incorrectly recorded on the books as a $780 disbursement for advertising expense. Included in the banks deposits is a $3,300 deposit incorrectly credited to the companys account. The deposit should have been posted to the credit of the Los Gatos Company. The NSF checks have not been redeposited and the company will seek payment from the customers involved.

Required:

1. Prepare a bank reconciliation for the El Gato checking account at December 31, 2024.

2. Prepare any necessary adjusting journal entries indicated.

I'm really struggling with a part of this, thanks