On May 31, 2019, SBP Corp. Received his financial statements from the "Rupt" Bank. The balance indicated by the report is Rp. 36,660,000, while on the same date the company's records address a cash value of Rp. 33,330,000. After the inspection, it turns out that there are several transactions that affect the balance, including:

1. Notes billed by the bank in the amount of Rp. 5,000,000, taking into account the Rp. 30,000 collection fee

2. The bank provides current account services of Rp. 50,000

3. A check received from a debtor is returned by the bank. Funds of Rp.3,500,000 cannot be cashed because the funds available in the debtor's account are only Rp. 3,499,800

4. A check in place with a value of Rp. 1,500,000 for the needs of Mr. Umar has not been recorded.

5. Bank fees charged are Rp. 50,000 (Rp. 8,000 administration remaining tax on income)

6. Deposits in process are Rp. 2,300

7. An error occurred in recording at the bank. Deposit of Rp. 1,910,000 incorrectly recorded at Rp. 1,190,000

8. Mistake of recording by the company to pay for the transportation costs of the purchase, which is a check of Rp. 700,000 is recorded at Rp. 400,000

9. Checks that are still in circulation:

No. 123 in the amount of Rp 1,400,000 No. 231 in the amount of Rp. 3,280,000 No.321 of Rp 2,000,000

Requested: a. Prepare a bank reconciliation for the period 31 May 2019 b. Make the adjusting entries.

Note: Rp= Currency Unit