The bank portion of the bank reconciliation for Sunland Company at October 31, 2021, was as follows:

SUNLAND COMPANY Bank Reconciliation October 31, 2021
Cash balance per bank				$11,830
Add: Deposits in transit				1,580
				13,410
Less: Outstanding cheques
#2451		$1,300
#2470		910
#2471		831
#2472		516
#2474		1,060		4,617
Adjusted cash balance per bank				$8,793

The adjusted cash balance per bank agreed with the cash balance per books at October 31. The November bank statement showed the following:

SUNLAND COMPANY Bank Statement November 30, 2021
		Cheques and Other Debits
Date		Number			Amount			Deposits			Amount
Oct. 31											$11,830
Nov. 3		2470			$910			$1,580			12,500
4		2471			831						11,669
5		2475			1,641			1,198			11,226
6		2474			1,060						10,166
7		2476			1,930			990			9,226
10		2477			600						8,626
13								2,575			11,201
14		2479			1,750						9,451
18		2480			1,330			1,412			9,533
21								3,844			13,377
25		NSF			280			2,567			15,664
26		2481			695						14,969
27								1,650			16,619
28		2486			900			EFT 2,440			18,159
28		2483			557			1,186			18,788
30		LN			2,270						16,518

Additional information from the bank statement:

1.		The EFT of $2,440 is an electronic transfer from a customer in payment of its account. The amount includes $10 of interest that Sunland Company had not previously accrued.
2.		The NSF for $280 is a $265 cheque from a customer, Pendray Holdings, in payment of its account, plus a $15 processing fee. The companys policy is to pass on all NSF service charges to the customer.
3.		The LN is a payment of a note payable with the bank and consists of $270 interest and $2,000 principal.
4.		At November 30, the cash balance per books was $12,186. The bank did not make any errors.

The cash records per books for November follow. Two errors were made by Sunland Company.

Cash Payments
Date		Number			Amount			Date			Number			Amount
Nov. 3		2475			$1,641			Nov. 18			2482			$629
3		2476			1,390			20			2483			557
4		2477			600			21			2484			838
6		2478			569			24			2485			903
8		2479			1,750			26			2486			900
10		2480			1,330			28			2487			1,230
14		2481			695			Total						$13,032

Cash Receipts
Date		Amount
Nov. 3		$1,198
7		990
12		2,575
17		1,412
20		3,488
24		2,567
27		1,650
28		1,186
30		1,359
Total		$16,425 Prepare a bank reconciliation and journal entries at November 30. (List items that increase balance as per bank & books first.)