Gibson Energy Ltd.'s general ledger account for Cash in Bank showed the following at December 31, 2019:

ACCt. NO 1o Cash in BanK Balone DR (CR) 221/000 Credit Date Nov. 30 Description Balante (overdraft) cash receiptS Fol o oebit 034,000 813,000 CR 10 Dec. 1-31 CMJ 2 1 Cash PaymentS 972,cuo 62,ovo Dec. 1-31 follews were as December de Posi+s made and Checks iSS ued Checks De Posits Date No. Amount Amount 30,000 232 ll01000 83,000 Dec 5 233 Z101000 7 234 25/000 S51000 235 591000 12 32, 000 Z6/000 5 236 590,006 4201000 16000 51,000 211000 237 7/000 24 26 28 3 1 2 38 28/000 2 39 7 7,000 15,000 $ 972,000 8131000 NM The December bank Statement Gibson EnersY Ltd BanK Statement Month Fnde December 31,2014 Shewed: TYPE Deposit Date Dec 3 Out Balance 215jo06 Z95,000 70 000 go1000 WR XYZ CorP CK.232 1101000 1851000 CIC. 23 IS000 1451000 701000 301000 DePosit DePosit 6 M7 35Sio00 2 101000 330006 2S,000 10 CK.234 (260r000) 228,000) 599000 Ck.236 Deposit 12 321000 z401000) 2/000 CK.S2094 NSF ABC Inc Depos it CIK. 238 Depasit 14 247,000) 14 7,000 26,000 7711000 2941000) MATLD 21,00 Z8,000 16 4201000 1 7 991000 CK.235 2,000 SI000 /7,000 CK. 237 611000 16000 24 Depesit S1000 26 112,000 DePosit 28 DePosit 211000 133/000 31 /320 60 131,680 130620 31 SC drawn in error an GibSons bank account NR=note receivasie Collected from XYZ (orP. inciding inleest of #1951 NSEE NOT Sufficiert Funds SCE service charge Outstanding items at NOvember 30, 2014 as follows were OD int Overdraft in terest ExPense Nov. 30 depOsit $70,000 $ 70, 000 CK.23 Requred: Comple te the bank reon ciliation at December 31, 2019 PrePare the adjusting Journal entries to Make the (ash in Rank aCCount the requires in the genera ledger a gree wth adjusted Cash balknce On the Deceber Include descriPtions 31 bank reconciliation GibSon EnersY Ltd Bank Reconc:iation At Decem ber 31, Zo19 Unreconc:led genfrel ledger aSh balance at Dec 31 Vnreconciledbanl Statement balarce at Dec. 31 Add Add: Less: iess: Adiustrd back balance at Dec.31 Auvstes generai ledser Cesh balnle at Dec. 31 ibSon EnersY Lt d General Journal Date Descriphon PR Debit Credi't