The Blossom Boat Company's bank statement for the month of November showed a balance per bank of $8,900. The company's Cash account in the general ledger had a balance of $7,629 at November 30. Other information is as follows:

(1)		Cash receipts for November 30 recorded on the company's books were $6,650 but this amount does not appear on the bank statement.
(2)		The bank statement shows a debit memorandum for $60 for check printing charges.
(3)		Check No. 119 payable to Wildhorse Company was recorded in the cash payments journal and cleared the bank for $357. A review of the accounts payable subsidiary ledger shows a $18 credit balance in the account of Wildhorse Company and that the payment to them should have been for $375.
(4)		The total amount of checks still outstanding at November 30 amounted to $5,780.
(5)		Check No. 138 was correctly written and paid by the bank for $309. The cash payment journal reflects an entry for Check No. 138 as a debit to Accounts Payable and a credit to Cash in Bank for $390.
(6)		The bank returned an NSF check from a customer for $610.
(7)		The bank included a credit memorandum for $2,730 which represents a collection of a customer's note by the bank for the company; the principal amount of the note was $2,601 and interest was $129. Interest has not been accrued.

(a)

Prepare a bank reconciliation for the Blossom Boat Company at November 30.