Previous Month's Bank Reconciliation (at Nov. 30, 2021) Bank balance 4,263 Add: o/s deposit 960 Less: o/s cheques #315 134 #316 52 Reconciled balance 5,037 GL Cash balance 5,049 Less: Bank service charge 12 Reconciled balance 5,037 Current Bank statement (showing transactions for December, 2021) Explanation Debits Credits Balance Nov. 30 Balance 4,263 Dec. 1 Deposit 960 5,223 2 Cheque #316 52 5,171 2 Deposit 990 6,161 10 Cheque #315 134 6,027 12 Cheque #318 63 5,964 13 Cheque #317 21 5,943 26 Cheque #319 2,391 3,552 27 Debit memorandum 54 3,498 31 Cheque #321 103 3,395 31 Service charge 13 3,382 Totals 2831 1950 NOTE: The Debit memorandum is a charge for new cheques that your business ordered previously. In the business accounts it would be debited to "Interest & Bank Charges Expense". Instructions a. Journalize the adjusting journal entries described in the information given. (Use the forms from Part 5; in this case the general journal) b. Prepare a bank reconciliation so that you can make your final adjusting toyouchangethe adjusting journal entry resulting from the bank reconciliation. d. Post your adjusting entries to the general ledger. Use the same general ledger you used in Part 5. e. Prepare the adjusted trial balance