Note the following information related to a companys cash account : Cash Balance per Bank Cash balancer per bank, 12/31/19 9,610 Check #6832 cleared the bank for $240, but erroneously recorded by company for $268 Outstanding checks 2,417 Deposit by ABC Inc erroneously recorded to the company by the bank 486 NSF check returned by bank 281 Cash balance per books, 12/31/19 7,430 December 2019 interest per bank 30 Check mailed to bank for a deposit that had not reached the bank by 12/31/19 500 Prepare a bank reconciliation for the company for the month ended December 2019.

Prepare any journal entries that should be made based on the reconciliation prepared.