On December 31,2021 , Ibrahim received his bank statement with a balance of SAR 30,000; the cash general ledger account on that date shows a balance of SAR 50,000. Ibrahim's accountant showed the following: - The bank returned a customer's NSF check for SAR 24,500 received as payment on account receivable. - The bank statement showed SAR 500 interest earned during December. - Outstanding checks totaled SAR 5,000 - SAR 1,000 check mailed to the bank for deposit had not reached the bank at the statement date. Required: a. Prepare bank reconciliation. b. Pass adjusting entries. 3 of 4