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 Folio Date Nov. 30 Dec. 1-31 Cash receipts Dec. 1-31 Cash Payments Description Balance (overdraft) Debit Credit CRJ10 CDJ21 221,000 1,034,000 62,000 813,000 972,000 December deposits made and checks issued were as follows Deposits Checks Date Amount No. Amount 30,000 210,000 85,000 Dec. 5 232 233 12 15 21 24 26 28 31 110,000 83,000 25,000 59,000 590,000 17,000 28,000 77,000 26,000 420,000 16,000 51,000 21,000 15,000 235 236 237 238 239 $813,000 972,000 The December bank statement showed: First Chartered Bank Gibson Energy Ltd. Bank Statement Month Ended December 31, 2019 Date Type Out In Balance Dec. 3 Deposit 4 NR XYZ 5 Ck. 232 6 Ck. 231 6 Deposit 7 Deposit 10 Ck. 234 12 Ck. 236 13 Deposit 70,000 80,000 215,000 295,000 185,000 115,000 145,000 355,000 330,000 260,000 228,000 290,000 297,000 271,000 299,000 121,000 62,000 45,000 61,000 112,000 133,000 131,680 131,620 110,000 70,000 30,000 210,000 25,000 590,000 32,000 14 Ck. 52094 14 NSF ABC. Inc. 62,000 7,000 15 Deposit 16 Ck. 238 17 Deposit 18 Ck. 235 20 Ck. 237 24 Deposit 26 Deposit 28 Deposit 31 OD int 26,000 28,000 420,000 59,000 17,000 16,000 51,000 21,000 1,320 60 drawn in error on Gibson's bank account 31 SC NR = note receivable collected from XYZ Corp. including interest of: NSF not sufficient funds SC service charge OD int overdraft interest expense Outstanding items at November 30, 2019 were as follows: $1,951 Nov. 30 deposit Ck. 231 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. Gibson Energy Ltd. Bank Reconciliation At December 31, 2019 Unreconciled general ledger Cash balance at Dec. 31 Unreconciled bank statement balance at Dec. 31 Add: Add: Less: Less: Adjusted general ledger Cash balance at Dec. 31 Adjusted bank balance at Dec. 31_ GENERAL JOURNAL Dec. 2019 Description PR Debit Credit