Information for Pharoah Company is as follows: balance per books at October 31, $41,554.50; November receipts, $173,615.00; November disbursements, $166,110.00; balance per bank statement at November 30, $56,340.00. The following cheques were outstanding at November 30:

Included with the November bank statement and not recorded by the company were a bank debit memo for $30.60 covering bank charges for the month, a debit memo for $572.50 for a customers cheque returned and marked NSF, and a credit memo for $1,470 representing bond interest collected by the bank in the name of Pharoah Company. None of the interest collected had been previously recorded. Cash on hand at November 30 that had been recorded and was not yet deposited amounted to $1,921.40.

#1224 $1,735.00

#1230 $2,485.00

#1232 $3,635.0

#1233 $480

Prepare a bank reconciliation proceeding to the correct balance at November 30 for Pharoah Company (List items that increase balance as per bank & books first.)

Prepare any journal entries that are needed to adjust the Cash account at November 30. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amount