The book balance in the checking account of Kyri Enterprises as of November 30 is $2,964. The bank statement shows an ending balance of $2,525. The following information is discovered by (1) comparing last months deposits in transit and outstanding checks with this months bank statement, (2) comparing deposits and checks written per books and per bank in the current month, and (3) noting service charges and other debit and credit memos shown on the bank statement.

Deposits in transit:	11/29	$125
11/30	200
Outstanding checks:	No. 322	17
No. 324	105
No. 327	54
Unrecorded ATM withdrawal:*	100
Bank service charge:	25
NSF check:	185

Error on Check No. 321

Checkbook shows it was for $64, but it was actually written for $44. Accounts Payable was debited.

*Funds were withdrawn by Susan Kyri for personal use.

Required:

1.	Prepare a bank reconciliation as of November 30, 20--.
2.	Prepare the required journal entries.