题目：
甲公司2008年12月份发生与银行存款有关的业务如下：
(1)①12月28日，甲公司收到A公司开出的480万元转账支票，交存银行。该笔款项系A公司违约支付的赔款，甲公司将其计入当期损益。
②12月29日，甲公司开出转账支票支付B公司咨询费360万元，并于当日交给B公司。
(2)12月31日，甲公司银行存款日记账余额为432万元，银行转来对账单余额为664万元。经逐笔核对，发现以下未达账项：
①甲公司以12月28日收到的A公司赔款登记入账，但银行尚未记账。
②B公司尚未将12月29日收到的支票送存银行。
③甲公司委托银行代收C公司购货款384万元，银行已于12月30日收妥并登记入账，但甲公司尚未收到收款通知。
④12月份甲公司发行借款利息32万元，银行已减少其存款，但甲公司尚未收到银行的付款通知。
要求：
(1)编制甲公司上述业务(1)的会计分录。
(2)根据上述资料编制甲公司银行存款余额调节表。
(答案中的金额单位用万元表示)
银行存款余额调节表 2009年12月31日 单位：元
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答案：
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