The following data represents information necessary to assist in preparing the December 31, 2022 bank reconciliation for Hard Work Company.

The December 31 bank balance was $5,624.

The bank statement indicated a deduction of $19 for all bank service charges.

A customer deposited $1,290 directly into the bank account to settle an outstanding accounts receivable bill.

Cheque #710 for $1,000 and cheque #717 for $700 have been recorded in the company ledger but did not appear on the bank statement.

A customer paid an amount of $4,596 to Hard Work Company on December 31 but the deposit did not appear on the bank statement.

The accounting clerk made an error and recorded a $120 cheque as $1,200. The cheque was written to pay an outstanding accounts payable account.

Cheque #6934 for $200 was deducted from Hard Work Company's account by the bank. This cheque was not written by Hard Work Company and needs to be reversed by the bank.

The bank included an NSF cheque in the amount of $330 relating to a customers payment. The NSF fee was $9.

The general ledger cash account showed a balance of $6,708 on December 31.

Required a) Complete the bank reconciliation for Hard Work Company. b) Write the necessary journal entries to correct Hard Work Company's records.