The following information is available regarding Western Regional Supply Company:

The company's December 2019 records showed the following:

Cash Receipts Journal				Cash Disbursements Journal
Date	$			Date	Cheque #	$
December 1 9 12 21 23 30 TOTAL	5,000 8,300 7,200 10,900 2,700 3,200 $ 37,300			December 2 6 10 15 17 23 31	47 48 49 50 51 52 53 TOTAL	630 10,900 5,225 325 480 840 550 $18,950

GENERAL LEDGER
CASH
DATE	DESCRIPTION	PR	DR	CR	BALANCE
Nov. 30 Dec. 31 31	Bal. Forward	CR CD	37,300	18,950	$ 6,100 43,400 $ 24,450

The company's December 2019 bank statement showed the following:

Canada East Bank

Bank Statement

For: Western Regional Supply Company Month Ended: December 31, 2019

DATE CHEQUES DEPOSITS BALANCE

$ # $

Nov. 30 Balance Forward $6,350.00

3 5,000

4 #47 630

5

9 8,300

12 #48 10,900

15 7,200

16 #50 325

20 #51 480

21 10,900

22 #102 275

25 NSF 200 2,700

28 #52 840

31 S/C 100 Int 50 $26,750.00

Legend: Int - Interest earned; S/C - service charges

Additional Information:

The bank incorrectly charged our account with the December 22 cheque #102. It was not a cheque Western Regional Supply had written.

The only reconciling item appearing on the Western Regional Supply Companys bank reconciliation as at November 30, 2019 was an outstanding cheque #21 in the amount of $250.

The NSF cheque was regarding our customer, Mike Brown.

a) Prepare the bank reconciliation as at December 31, 2019 for the Western

b) Prepare the necessary general journal entries (3 marks)