The Hartman Boat Company's bank statement for the month of November showed a balance per bank of $7,000. The company's Cash account in the general ledger had a balance of $5,659 at November 30. Other information is as follows:

A) Cash receipts for November 30 recorded on the company's books were $6,000 but this amount does not appear on the bank statement.

B) The bank statement shows a debit memorandum for $40 for check printing charges.

C) The total amount of checks still outstanding at November 30 amounted to $5,800.

D) Check No. 138 was correctly written and paid by the bank for $409. The cash payment journal reflects an entry for Check No. 138 as a debit to Accounts Payable and a credit to Cash in Bank for $490.

E) The bank returned an NSF check from a customer for $560.

F) The bank included a credit memorandum for $2,060 which represents collection of a customer's note by the bank for the company; principal amount of the note was $2,000 and interest was $60. Interest has not been accrued.

Part A

Prepare a bank reconciliation for the Hartman Boat Company at November 30.

Part B

Prepare any adjusting entries necessary as a result of the bank reconciliation.

Part A

Hartman Boat Company

Bank Reconciliation

November 30, 20xx

Cash balance per bank statement		$7,000
Add: Cash receipts not recorded by bank
Less: Outstanding checks
Adjusted cash balance per bank
Cash balance per books		$5,659
Add: Error in recording check No. 138
Collection of $2,000 note and $60 interest revenue
Less: Check printing charges
NSF check
Adjusted cash balance per books		$7,200

Part B

Adjusting entries:

Date	Account title	Debit	Credit
Nov. 30

Submitted it, and did it wrong. Was given the oppotunity to redo it, but don't quite understand.