The following information is available for the Avisa Company for the month of November:

a. On November 30, after all transactions have been recorded, the balance in the company's Cash account has a balance of $27,202.

b. The company's bank statement shows a balance on November 30 of $29,279.

c. Outstanding checks at November 30 include check #3030 in the amount of $1,525 and check #3556 in the amount of $1,459.

d. A credit memo included with the bank statement indicates that the bank collected $780 on a noninterest-bearing note receivable for Avisa. The bank deducted a $10 collection fee, and credited the remainder of $770 to Avisa's account.

e. A debit memo included with the bank statement shows a $67 NSF check from a customer, J. Brown.

f. A deposit placed in the bank's night depository on November 30 totaled $1,675, and did not appear on the bank statement.

g. Examination of the checks on the bank statement with the entries in the accounting records reveals that check #3445 for the payment of an account payable was correctly written for $2,450, but was recorded in the accounting records as $2,540.

h. Included with the bank statement was a debit memorandum in the amount of $25 for bank service charges. It has not been recorded on the company's books.

Prepare a bank reconciliation and any adjusting entries needed.