Reconciliation of Bank Balances To illustrate, Nugget Mining Company's books show a cash balance at the Melbourne Bank on November 30, 2011, of $20,502. The bank statement covering the month of November shows an ending balance of $22.190. An examination of Nugget's accounting records and November bank statement identified the following reconciling items. 1. A deposit of $3,680 that Nugget mailed November 30 does not appear on the bank statement 2. Checks written in November but not changed to the November bank statement are: Check #7327 #73.49 31 3. Nugget has not yet recorded the $600 of interest collected by the bank November 20 on Sequoia Co. bonds held by the bank for Nugget. 4. Bank service charges of Sis are not yet recorded on Nugget's books, 5. The bank returned one of Nugget's customer's checks for $220 with the bank state- ment, marked "NSE." The bank treated this bad check as a disbursement. 6. Nugget discovered that it incorrectly recorded check #7322, written in November for $131 in payment of an account payable, as $311. 7. A check for Nugent Oil Co. in the amount of $175 that the bank incorrectly charged to Nugget accompanied the statement