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				$11,252
Add: Deposits in transit				1,560
				12,812
Less: Outstanding cheques
#2451		$1,300
#2470		900
#2471		822
#2472		543
#2474		1,050		4,615
Adjusted cash balance per bank				$8,197

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											$11,252
Nov. 3		2470			$900			$1,560			11,912
4		2471			822						11,090
5		2475			1,641			1,182			10,631
6		2474			1,050						9,581
7		2476			2,910			990			7,661
10		2477			600						7,061
13								2,575			9,636
14		2479			1,750						7,886
18		2480			1,330			1,374			7,930
21								1,722			9,652
25		NSF			270			2,567			11,949
26		2481			695						11,254
27								1,650			12,904
28		2486			900			EFT 2,510			14,514
28		2483			548			1,186			15,152
30		LN			2,260						12,892

Additional information from the bank statement:

1.		The EFT of $2,510 is an electronic transfer from a customer in payment of its account. The amount includes $80 of interest that Sunland Company had not previously accrued.
2.		The NSF for $270 is a $255 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 $260 interest and $2,000 principal.
4.		At November 30, the cash balance per books was $8,514. 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			$596
3		2476			2,190			20			2483			548
4		2477			600			21			2484			810
6		2478			570			24			2485			970
8		2479			1,750			26			2486			900
10		2480			1,330			28			2487			1,210
14		2481			695			Total						$13,810

Cash Receipts
Date		Amount
Nov. 3		$1,182
7		990
12		2,575
17		1,374
20		1,277
24		2,567
27		1,650
28		1,186
30		1,326
Total		$14,127

part A : Prepare a bank reconciliation at November 30. (List items that increase balance as per bank & books first.)

SUNLAND COMPANY Bank Reconciliation November 30, 2021

PART b. JOURNAL entries.

mind the adjustments this is where i need help with.