The following information is available for the Tierney Company for the month of November.

• On November 30, after all transactions have been recorded, the balance in the company's Cash account has a balance of $27,902.
• The company's bank statement shows a balance on November 30 of $30,154.
• Outstanding checks at November 30 include check #3030 in the amount of $1,700 and check #3556 in the amount of $1,529.
• Included with the bank statement was a credit memo in the amount of $840 for an EFT in payment of a customers account.
• The bank deducted $102 for an NSF check from a customer deposited on November 22.
• A deposit placed in the bank's night depository on November 30 totaled $1,780 and did not appear on the bank statement.
• 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 $2,590, but was recorded in the accounting records as $2,715.
• Included with the bank statement was a debit memorandum in the amount of $60 for bank service charges.

Required: Prepare a bank reconciliation for Tierney Company as of November 30.