Presented below is information related to Scuba Dive Company. The balance according to the books at October 31, 2020, was $99,657.29; cash receipts recorded during November were $64,805.69; and cash disbursements recorded for November were $76,850.30. The balance according to the bank statement on November 30, 2020, was $82,370.68. The following cheques were outstanding at November 30:

Cheque ................................................ Amount
#920 .................................................... 947.29
#991 ................................................. 2,843.50
#1030 ............................................... 1,971.34
#1064 .................................................. 824.66

Included with the November bank statement and not recorded by the company were a bank debit memo for $32.26 covering bank charges for the month, a debit memo for $5,200.75 for a customer’s cheque (Marnie Wiesen) returned and marked NSF, and a credit memo for $615.32 representing interest collected by the bank for Scuba Dive Company. Cash on hand at November 30, which has been recorded and is awaiting deposit, amounted to $7,211.10.

Required

a. Prepare a bank reconciliation at November 30, 2020.

b. Prepare any journal entries required to adjust the Cash account at November 30.