Following is the general format of a bank reconciliation with the various categories numbered (1) through (4). Balance per bank statement $XX,XXX Items to be added: (1) Items to be deducted: (2) Corrected bank balance $YY,YYY Balance per books $AA,AAA Items to be added: (3) Items to be deducted: (4) Corrected cash balance $YY,YYY Instructions a. To the left of the following items, write the number of the place in which the reconciling items would appear on a November bank reconciliation. If any items would not appear on the bank reconciliation, put an NA beside the item. 1. The October bank service charge of $25 was recorded in the books in November. 2. An NSF cheque for $450 was returned with the November bank statement. This cheque will be redeposited in December. The firm has not yet made an entry for this. ____ 3. The first $5,000 deposit shown on the November bank statement was recorded in the books on October 31. ____ 4. The November bank service charge of $21 is included on the November bank statement. ____ 5. The bank collected a $4,500 note receivable for the firm during November plus $125 interest. The firm has not yet recorded this receipt. ____ 6. $15,000 of cheques written in November have not cleared the bank by November 30. ____ 7. All $18,000 of cheques written in October, which had not cleared the bank at October 31, cleared the bank in November. ____ 8. A cheque written in November was recorded in the books at $1,330. However, this cheque cleared the bank in November for $1,303 (which was the correct amount). This cheque was issued as a payment on account. ____ 9. A $15,000 deposit in transit at November 30 is included in the books, but does not show on the bank statement. 10. The bank, in error, credited the firms account for $300 in November for another firms deposit. b. Prepare any journal entries required by the information contained in a. above.