Gibson Energy Ltd.'s general ledger account for Cash in Bank showed the following at December 31, 2019:
		Cash in Bank					Acct. No. 101
							Balance DR (CR)
Date		Description		Folio	Debit	Credit
Nov. 30		Balance (overdraft)					221,000
Dec. 1-31		Cash receipts		CRJ10	813,000		1,034,000
Dec. 1-31		Cash Payments		CDJ21		972,000	62,000
		December deposits made and checks issued were as follows:
		Deposits			Checks
		Date	Amount		No.	Amount
		Dec. 5	30,000		232	110,000
		7	210,000		233	83,000
		9	85,000		234	25,000
		12	32,000		235	59,000
		15	26,000		236	590,000
		21	420,000		237	17,000
		24	16,000		238	28,000
		26	51,000		239	77,000
		28	21,000
		31	15,000
			$906,000			$972,000

The December bank statement showed: First Chartered Bank Gibson Energy Ltd. Bank Statement Month Ended December 31, 2019 Date Type Out Balance Dec. 3 Deposit 70,000 215,000 4 NR XYZ Corp 80,000 295,000 5 Ck. 232 110,000 185,000 6 Ck. 231 70,000 115,000 6 Deposit 30,000 145,000 7 Deposit 210,000 355,000 10 Ck. 234 25,000 330,000 12 Ck. 236 590,000 (260,000) 13 Deposit 32,000 (228,000) 14 Ck. 52094* 62.000 (290,000) 14 NSF ABC. Inc. 7,000 (297,000) 15 Deposit 26,000 (271,000) 16 Ck. 238 28,000 (299,000) 17 Deposit 420,000 121,000 18 Ck. 235 59,000 62,000 20 Ck. 237 17,000 45,000 24 Deposit 16,000 61,000 26 Deposit 51,000 112,000 28 Deposit 21,000 133,000 3110D int 1,320 131,680 31 SC 60 131,620 *drawn in error on Gibson's bank account NR = note receivable collected from XYZ Corp. including interest of: $1,951 NSF = not sufficient funds SC = service charge OD int - overdraft interest expense Outstanding items at November 30, 2019 were as follows: Nov. 30 deposit $70,000 Ck. 231 $70,000 Required: 1 Complete the bank reconciliation at December 31, 2019. 2 Prepare the adjusting journal entries required to make the Cash in Bank account in the general ledger agree with the adjusted cash balance on the December 31 bank reconciliation. Include descriptions