The December cash records of Kirks Hardware follow:

Cash Receipts			Cash Payments
Date	Cash Debit		Cheque #	Cash Credit
4-Dec	$ 4,170		1416	$ 860
9-Dec	510		1417	130
14-Dec	530		1418	650
17-Dec	2,180		1419	1,490
31-Dec	1,850		1420	1,440
			1421	900
			1422	630

Kirks Cash account shows a balance of $16,740 at December 31. On

December 31, Kirk Hardware received the following bank statement:

Bank Statement for December 2020
Beginning balance	Deposits and other credits:			$ 13,600
1-Dec		EFT	$ 300
5-Dec			4,170
10-Dec			510
15-Dec			530
18-Dec			2,180
22-Dec		BC	1,400
				9,090
Cheques and other debits:
8-Dec		NFS	$ 1,000
11-Dec			860
19-Dec		EFT	700
22-Dec			130
29-Dec			650
31-Dec			1,940
31-Dec		SC	60
				(5,340)
Ending balance				$ 17,350

Additional data for the bank reconciliation follows:

1. The EFT credit was a receipt of rent. The EFT debit was an insurance payment for December.
2. The NSF check was received from a customer.
3. The $1,400 bank collection was for a note receivable.
4. The correct amount of check 1419 for rent expense is $1,940. Kirks controller

mistakenly recorded the check for $1,490.

Requirements:

1. Journalize any required entries from the above records for Kirks Hardware.
2. Prepare the companys adjusted cash book.
3. Prepare the bank reconciliation statement for Kirks Hardware at December 31, 2020.