Getz Company is ready to prepare its December 31 bank reconciliation. The following data are available:

a) The November 30 bank reconciliation showed the following:

deposit in transit, #51, $2,000; and

cheques outstanding, #121, $1,000; #130, $2,000; and #142, $3,000.

b) Getz Company Cash account for December:

Balance, December 1	$64,000
Deposits: #52-#55, $186,500; #56, $3,500	$190,000
Cheques: #143-#176, $191,000; #177, $2,500; #178, $3,000; and #179, $1,500	$(198,000)
Balance, December 31	$56,000

c) Bank statement, December 31:

Balance, December 1	$68,000
Deposits: #51- #55	$188,500
Cheques: #130, $2,000; #142, $3,000; #143-#176, $191,000	$(196,000)
Note collected for Getz (including $720 interest)	$6,720
Fund transfer received for foreign revenue (not yet recorded by Getz)	$10,000
NSF cheque	$(200)
Bank service charges	$(70)
Balance, December 31	$76,950

Required

a) Prepare adjusting entries to the cash account and calculate the revised cash per books balance.

b) Prepare the bank reconciliation at the end of December.