Lightman Company Check Register 11/30/2018 Date Item Debit Credit $ 1828 Balance 4,930 6758 6730 6164 28 566 832 54 0 10 1-Nov Deposit 1-Nov Check 721 2-Nov Check 722 3-Nov Check 723 4-Nov Check 724 4-No Check 725 - VOIDED 5-Nov Check 726 5 7-Nov Deposit 5 10-Nov Check 727 7 11-Nov Check 728 3 14-Nov Deposit 9 20-Nov Check 729 0 21-Nov Deposit 1 21-Nov Check 730 2 30-Nov Deposit 2024 11492 1418 5332 5278 5278 5268 7292 -4200 -5618 862 -1630 3662 3510 7,394 6480 2492 5292 152 3884 $ C D F E F 10 5268 2024 11492 1418 A B 5-Nov Check 726 7-Nov Deposit 10-Nov Check 727 11-Nov Check 728 14-Nov Deposit 20-Nov Check 729 21-Nov Deposit 21-Nov Check 730 30-Nov Deposit 7292 -4200 -5618 862 -1630 3662 6480 2492 5292 152 3510 3884 $ 7,394 The following checks were outstanding on October's bank reconciliation. Check # Amount 700 $200 707 $1,000 719 $520 720 $920 Shoreline National Bank Statement Date 11/30/18 Statement of: Lightman Company 1130 Davis Street Checks/Debits Deposits/Credits Date Check No. Amount Date Amount 2-Nov 700 200 2-Nov 1828 2-Nov 707 1000 8-Nov 2024 4-Nov 720 920 15-Nov 6480 4-NOV 721 28 22-Nov 5292 6-Nov 723 832 26-Nov 816 CM 8-Nov 724 54 30-Nov 84 IN 12-Nov 726 10 Daily Balances Date Amount 1-Nov 7570 2-Nov 8198 4-Nov 7250 6-Nov 6418 8-Nov 8388 12-Nov 8338 12-Nov 8348 14-Nov 6534 15-Nov 13014 22-Nov 18306 24-Nov 6814 26-Nov 7478 30-Nov 7554 12-Nov 20 NSF DM 12-Nov 14-Nov 24-Nov 26-Nov 30-Nov 728 727 730 10 1814 11492 152 SC 8 LL F G H 15-Nov 22-Nov 24-Nov 26-Nov 30-Nov 13014 18306 6814 B D E 7 12-Nov DM 10 3 14-Nov 728 1814 24-Nov 727 11492 26-Nov 730 152 30-Nov SC 8 e B Code: CM - Credit Memo IN - Interest 2 DM - Debit Memo SC - Service Charge 5 5 7478 7554 NSF - Non-Sufficient Funds 7 Additional Info: The NSF check was received from a customer for merchandise. The debit memo is the fee for the NSF check. The credit memo represents an $816 note receivable collected by the bank. Check number 728 for a purchase of merchandise inventory was incorrectly recorded in the check register as $1,418 instead of $1,814. Prepare a bank reconciliation and journal entries for November 30, 2018