step $8$:

Total both sides of the bank reconciliation to make sure both sides are equal.

$($All blank boxes require numbers, even if it is only $a.)$

$136$

The adjusted Book Balance must equal the adjusted Bank Balance.

Debit are above, Credits are below.

Debits and Credits must always balance.

Step $9$: Adjusting entries are made.

$\backslash$table$[[$General Journal$],[\backslash$table$[[$Date$]],$Account$/$Explanation$,PR,$Debit,Credit$],[,,,,],[,,,,],[,,,,]]$

To record the note collected by the bank.

General Journal

$\backslash$table$[[$General Journal$],[$Date$,$Account$/$Explanation$,PR,$Debit,Credit$],[,,,,],[,,,,]]$

To record bank service charge for December.