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.