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Before you begin, print out all the pages in this workbook. Gibson Energy Ltd.'s general ledger account for Cash in Bank showed the following at December 31, 2019: Cash in Bank Acct. No. 101 Balance DR Date Description Folio Debit Credit (CR) Nov. 30 Balance (overdraft) 221,000 Dec. 1-31 Cash receipts CRJ10 813,000 1,034,000 Dec. 1-31 Cash Payments CDJ21 972,000 62,000 December deposits made and checks issued were as follows: Deposits Checks Date Amount No. Amount Dec. 5 30,000 232 110,000 7 210,000 233 83,000 9 85,000 234 25,000 12 32,000 235 59,000 15 26,000 236 590,000 21 420,000 237 17,000 24 16,000 238 28,000 26 51,000 239 77,000 28 21,000 31 15,000 $906,000 $972,000 The December bank statement showed: First Chartered Bank Gibson Energy Ltd. Bank Statement Month Ended December 31, 2019 Date Type Out In Balance Dec. 3 Deposit 70,000 215,000 4 NR XYZ Corp. 80,000 295,000 5 Ck. 232 110,000 185,000 6 Ck. 231 70,000 115,000 6 Deposit 30,000 145,000 7 Deposit 210,000 355,000 10 Ck. 234 25,000 330,000 12 Ck. 236 590,000 260,000) 13 Deposit 32,000 (228,000) 14 Ck. 52094 62,000 (290,000) 14 NSF ABC. Inc. 7,000 (297,000) 15 Deposit 26,000 (271,000) 16 Ck. 238 28,000 299,000) 17 Deposit 420,000 121,000 18 Ck. 235 69,000 62,000 20 Ck. 237 17,000 45,000 24 Deposit 16,000 61,000 26 Deposit 51,000 112,000 28 Deposit 21,000 133,000 31 OD int 1,320 131,680 31 SC 50 131,620 *drawn in error on Gibson's bank account NR = note receivable collected from XYZ Corp. including interest of: $1,951 NSF = not sufficient funds SC = service charge OD int = overdraft interest expense Outstanding items at November 30, 2019 were as follows: Nov. 30 deposit $70,000 Ck. 231 $70,000 Required: 1 Complete the bank reconciliation at December 31, 2019. 2 Prepare the adjusting journal entries required to make the Cash in Bank account in the general ledger agree with the adjusted cash balance on the December 31 bank reconciliation. Include descriptions