On November 30, 2001, Dr. Smith had a balance of $6,502.88 in his Cash Ledger account. On that date the bank statement indicated a balance of $8,243.75. Comparison of returned checks and bank memoranda revealed the following:

1. Deposits in transit November 30 amounted to $3,407.

2. Outstanding checks at November 30 totaled $2,140.37.

3. The Bank erroneously changed a $950 check of the Barkley Company against Dr. Smith's Bank account.

4. Bank service charges for November amounted to $20.00.

5. The bank collected a note for Dr. Smith for $3,750 plus interest of $250.

6. Included with the returned checks is a memo indicating that J. Martin's (a patient) check for $882 has been returned NSF (bounced)

7. Dr. Smith recorded a $95.50 check (it cleared for $95.50) for supplies as $955.

REQUIRED:

A. Prepare a bank reconciliation for Dr. Smith.

B. Journalize the necessary entires in journal form.