Mr Kwao Abodam, the accounts clerk of Execution Entertainment Ltd has received a bank statement for November 2009 from the companys bank and would like to reconcile the ending balance of cash as per the bank statement with the ending balance of cash as per the bank account in the companys general ledger. The following information is relevant for the reconciliation exercise: - The bank statement for November 2009 shows an ending balance of GH3,490 credit. -. The company's bank account in the general ledger at the end of November 2009 shows a balance of GH967 debit. -. On November 30 the bank statement shows a service charges of GH35 for maintaining the current account. -. On November 28 the bank statement shows a return item of GH100 plus a related bank charge of GH10. The return item is a customer's cheque received and deposited into bank that has been returned because of insufficient funds. Attempts to contact the customer who issued that cheque have proved futile. . The bank statement shows a charge of GH80 for a new cheque book on November 20. . The bank statement shows that GH8 was added to the companys balance on November 30 for interest earned by the company during the month of November. .- The bank statement shows that a note receivable of GH1,000 was collected by the bank on November 29 and was deposited into the company's account. On the same day, the bank deducted GH40 from the company's account as a fee for collecting the note receivable. These transactions have not been recorded in the companys ledger accounts yet. During the month of November, the company issued cheques totalling more than $50,000. As of November 30, GH3,021 of the cheques written in November had not yet cleared and GH200 of cheques written in the same period have not been presented to the bank by the payees for payment. These cheques have already been recorded in the companys general ledger. .-Cheques amounting to GH1,000 received by the company on November 28 was recorded in the company's books as such. These cheques were deposited into the bank the next day but have not been credited to the companys account by the bank yet. Again, cash deposit of GH450 at the bank has not been credited to the companys bank account as of November 30. On November 29 the company's bank account shows cash sales of GH145. The bank statement shows that the amount deposited was actually GH154. The company reviewed the transactions and found that GH154 was the correct amount. This bookkeeping error has not been corrected yet.

Required: (a) Write up the companys bank account, as it would appear in its general ledger, update it with items not yet recorded and correct any bookkeeping errors.