The following information pertains to Ferguson Corp. at December 31, 2015, its year-end:
Cash per company records
Cash per bank statement
Bank service charges not yet recorded in company records
Note collected by bank not yet recorded in company
records, including $25 of interest
Fluet inc. cheque deducted in error by bank
December deposit recorded by the bank January 3, 2016
December cheques not yet paid by bank in December 
$5,005
7,000
30
1,325
200
700 
#631
#642
#660
#661 
$354
746
200
300
$1,600 
Required: Prepare a bank reconciliation and all necessary adjusting journal entries at December 31, 2015.