West Company shows the following data: Balance per cash account $3,260 Balance per bank statement 3,908 Outstanding Checks 1,400 Deposit in transit 3,972 Bank service charge 75 Note collected by bank ($340=interest) 3,340 Check returned by the bank for insufficient funds 225 Error in recording a check for office supplies. The amount on the check is $350, but it was recorded as $530. REQUIRED: Please prepare a bank reconciliation for the company as of 11/30/15. (15) Please record any necessary journal entries for Bass Company. (14)