Help with Journal Entry at the end for problem 2

El Gato Painting Company maintains a checking account at American Bank. Bank statements are prepared at the end of each month. The November 30, 2016, reconciliation of the bank balance is as follows:

Balance per bank, November 30			$	3,421
Add: Deposits outstanding				1,390
Less: Checks outstanding
#363	$142
#365	220
#380	75
#381	105
#382	280			(822	)
Adjusted balance per bank, November 30			$	3,989

The companys general ledger checking account showed the following for December:

Balance, December 1		$	3,989
Receipts			44,550
Disbursements			(43,753	)
Balance, December 31		$	4,786

The December bank statement contained the following information:

Balance, December 1		$	3,421
Deposits			44,900
Checks processed			(43,818	)
Service charges			(41	)
NSF checks			(630	)
Balance, December 31		$	3,832

The checks that were processed by the bank in December include all of the outstanding checks at the end of November except for check #365. In addition, there are some December checks that had not been processed by the bank by the end of the month. Also, you discover that check #411 for $760 was correctly recorded by the bank but was incorrectly recorded on the books as a $670 disbursement for advertising expense. Included in the banks deposits is a $3,200 deposit incorrectly credited to the companys account. The deposit should have been posted to the credit of the Los Gatos Company. The NSF checks have not been redeposited and the company will seek payment from the customers involved.

Bank Balance to Corrected Balance

Balance per bank statement	3832
Add: Deposits outstanding (1)	4240
Deduct:
Bank error - deposit incorrectly credited to company account	(3200)
Outstanding checks	(847)
Corrected cash balance	$4025

Book Balance to Corrected Balance

Balance per books	4786
Deduct:
Error in recording check #411	(90)
Service charges	(41)
NSF checks	(630)
Corrected book balance	$4025

2.	Prepare any necessary adjusting journal entries indicated.