Proton Explosion Companys books show a cash balance on November 30 of $20,502. The bank statement covering the month of November shows an ending balance of $22,190. A review of Protons accounting records and November bank statement identified the following items.

1. A deposit of $3,680 that Proton mailed November 30 does not appear on the bank statement.

2. Checks written in November but not charged to the November bank statement total $5,001.

3. Proton has not yet recorded $600 of interest collected by the bank for Atom Co. bonds held by the bank on behalf of Proton.

4. Bank service charges of $18 are not yet recorded on Protons books.

5. The bank returned one of Protons customers checks for $220 with the bank statement, marked NSF.

6. Proton discovered that it incorrectly recorded a check written for $131 in payment of an account payable, as $311.

7. The bank incorrectly charged a $175 check for another company against Protons account.

• Prepared the November bank reconciliation for Proton
• Prepare the necessary journal entries that result from the bank reconciliation.