On October $31,$ the bank balance was $$5,321.$

The bank statement indicated a deduction of $$19$ for all bank service charges.

A customer deposited $$1,260$ directly into the bank account to settle an outstanding accounts receivable bill.

Cheque #$677$ for $$800$ and cheque #$684$ for $$560$ have been recorded in the company ledger but did not appear on the bank statement.

A customer paid an amount of $$4,522$ to Trimore Company on October $31$ but the deposit did not appear on the bank statement.

The accounting clerk made an error and recorded a $$120$ cheque as $$1,200.$ The cheque was written to pay an outstanding accounts payable account.

Cheque #$6660$ for $$180$ was deducted from Trimore Company' $ account by the bank. This cheque was not written by Trimore Company and needs to be reversed by the bank.

The bank included an NSF cheque in the amount of $$300$ relating to a customer's payment. The NSF fee was $$13.$

The general ledger cash account showed a balance of $$6,655$ on October $31.$

Required

a$)$ Complete the bank reconciliation for Trimore Company.

b$)$ Write the necessary journal entries to correct Trimore Company's records.