New Gold Limited bank statement for the month of October, 2022 showed a balance per bank of $8,560. The company's general ledger Cash account showed a balance of $7,750 at October 30, 2022. Other information is as follows: 1. Cash receipts for October 30 recorded on the company's books were $2,300, but this amount does not appear on the bank statement (ie does not appear in deposits on bank statement. 2. The bank statement shows a debit memorandum for $60 for cheque printing charges. This amount is not reflected in book balance. 3. Cheque #119 payable in the amount of $450 for office supplies was recorded as $540. 4. The total amount of cheques outstanding at November 30 was $3,460. 5. Interest charged by the bank $50 and service charge is $170. 6. The bank returned an NSF cheque from a customer for $560. 7. The bank statement included a deposit for $340, which represents the electronic collection of customer accounts which have not yet been recorded on the company's books. Instructions (a) Prepare a bank reconciliation for New Gold Limited at October 30, 2022. (b) Prepare any journal entries necessary as a result of the bank reconciliation