Base on the above information, prepare the November bank reconciliation and adjusting entries for the Avisa Company.

The following information is available for the Avisa Company for the month of November.

a. On November 30, after all transactions have been recorded, the balance in the company's Cash account has a balance of $27,202.

b. The company's bank statement shows a balance on November 30 of $29,279.

c. Outstanding checks at November 30 include check #3030 in the amount of $1,525 and check #3556 in the amount of $1,459.

d. A credit memo included with the bank statement indicates that the bank collected $780 on a noninterest-bearing not receivable for Avisa. Then bank deducted a $10 collection fee, and credited the remainder of $770 to Avisa's account.

e. A debit memo included with the bank statement shows a $67 NSF check from a customer, J. Brown.

f. A deposit placed in the bank's night depository on November 30 totaled $1,675, and did not appear on the bank statement.

g. 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 $2,450 but was recorded in the accounting records as $2,540.

h. Included with the bank statement was a debit memorandum in the amount of $25 for bank service charges. It has not been recorded on the company's books.