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 $28,102.
• The company's bank statement shows a balance on November 30 of $30,404.
• Outstanding checks at November 30 include check #3030 in the amount of $1,750 and check #3556 in the amount of $1,549.
• Included with the bank statement was a credit memo in the amount of $860 for an EFT in payment of a customers account.
• The bank deducted $112 for an NSF check from a customer deposited on November 22.
• A deposit placed in the bank's night depository on November 30 totaled $1,810 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 $2,630, but was recorded in the accounting records as $2,765.
• Included with the bank statement was a debit memorandum in the amount of $70 for bank service charges.

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