KONALTD Bank reconciliationstatement Less: Unpresented cheques The adjusted cash balance per bank agreed with the cash balance per books at October 31 . The December bank statement showed the following cheques and deposits Information from bank statement \begin{tabular}{|cccc|c|} \hline \multicolumn{3}{|c|}{ Cheques } & \multicolumn{2}{c|}{ Deposi } \\ \hline \multicolumn{3}{|c|}{ Date Number } & Amount & Date \\ \hline 117 & 3451 & $2260.40 & 117 \\ \hline 217 & 3471 & 844.50 & 417 \\ \hline 717 & 3472 & 1426.80 & 817 \\ \hline 417 & 3475 & 1640.70 & 1617 \\ \hline 817 & 3476 & 1300.00 & 2117 \\ \hline 1017 & 3477 & 2130.00 & 2617 \\ \hline 1517 & 3479 & 3080.00 & 2917 \\ \hline 2717 & 3480 & 600.00 & 3017 \\ \hline 3017 & 3482 & 475.50 & Total \\ \hline 2917 & 3483 & 1140.00 & 10 \\ \hline \end{tabular} Kona Ltd's cash records for December showed the following: Cash payments journal The bank statement contained two items. 1. A credit of $3145 for the collection of a $3000 note for Kona Ltd; plus interest of $160 and less a collection fee of $15. Kona Ltd has not accrued any interest on the note. 2. A debit of $647.10 for a NSF cheque written by A. Jordan, a customer. At 31 December the cheque had not been redeposited by the bank. At 31 December the cash balance per Kona Ltd records before preparation of the reconciliation was $13034.30, and the cash balance per bank statement was $19 580.00. The bank did not make any errors, but two errors were made by Kona Ltd. Using the four steps in the reconciliation procedure, complete the bank reconciliation at 31 December 2020. (List multiple items in order of magnitude. Round amounts to 2 decimal places.) Using the four steps in the reconciliation procedure, complete the bank reconciliation at 31 December 2020. (List multiple items in order of magnitude. Round amounts to 2 decimal places.) Cash balance per bank statement Add: Less: Original balance of Cash at bank account Add: Original balance of Cash at bank account Add: Less: $ Prepare the adjusting entries based on the reconciliation. (Note: The correction of any errors pertaining to recording cheques should be made to Accounts payable. The correction of any errors relating to recording cash receipts should be made to Accounts receivable.) Kona Ltd uses the following accounts: Cash, Accounts receivable, Interest revenue, Notes receivable, Accounts payable, Sales. Miscellaneous expense. (For multiple debit/credit entries, list accounts in order of magnitude. Enter all debit entries first, followed by all credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually. Round amounts to 2 decimal places.) 31 Dec. (To record the collection of note receivable) 31Dec. (To record NSF cheque) 31Dec. (To record NSF cheque) 31Dec (To record cheque error) 31Dec. (To record deposit error)