On December $31,2014,$ Surreal Painters Inc. had a cash balance per its books of $ $9,204.$ It received its December monthly bank statement which showed a balance of $ $10,655.$ After comparing its bank statement to its Cash account in its accounting records, Surreal Painters noticed the following:

$1.$ The December $31$ deposit of $$3,506$ was not included on the December bank statement.

$2.$ There was one cheque outstanding on November $30,$ cheque #$645$ for $$1,785.$ It did clear the bank account in December. Surreal Painters wrote cheques #$646$ for $$255,$ #$647$ for $$943,$ and #$648$ for $$1,387$ during December. From these cheques, only cheque #$646$ has been cleared.

$3.$ A review of the bank statement revealed that Surreal Painters received electronic payments from customers on account of $$3,581$ in December.

$4.$ The statement included a debit memo of $$47$ for bank service charges.

$5.$ The company deposited cash sales of $$649$ on December $20.$ The cash receipts journal entry and deposit slip were prepared and recorded as $$694.$ The bank detected the error on the deposit slip and credited Surreal Painters for the correct amount.

$6.$ The bank statement showed that on December $17$ an NSF charge of $$847$ for a cheque issued by P$.$ Cezanne, a customer in payment of their account. The account was also debited for a $$15$ bank service charge.

Instructions:

a$)$ Prepare the necessary adjusting entries at December $31.$