Prepare any adjusting entries necessary as a result of the bank reconciliation. (Credit account titles are automatically indented when the amount is entered. Do not indent many Date Account Titles and Explanation Debit Credit Nov. 30 (To correct error in recording) (To record collection of note receivable and interest by the bank) (To record check printing charges) The Oriole Boat Company's bank statement for the month of November showed a balance per bank of $8.600. The company's Cash account in the general ledger had a balance of 57.878 at Nober 30Other Information is as follows: (1) Cash receipts for November 30 recorded on the company's books were $7.30 but this amount does not appear on the bank statement (2) The bank statement shows a debit memorandum for $40 for check printing charges (3) Check No. 119 payable to Ivanhoe Company was recorded in the cash payments journal and cleared the bank for $247 A review of the counts payable subsidiary leder shows $27 credit e in the account of Ivanhoe Company and that the payment to them should have been for $274 (4) The total amount of checks still outstanding at November 30amunted to $520 (5) Check No. 138 was correctly written and paid by the bank for $50B. The cash payment journal reflects an entry for Check No 138 adebit to Accounts Payable and credit to CashBank for 350 (6) The bank returned an NSF check from a customer for 5560 17) The bank included a credit memorandum for $3,600 which represents a collection of a customer's note by the bank for the company, the principal amount of the note was $3.460 and interest 17 Interest has not been accrued