52. Nugget Mining Company's books show a cash balance at the Denver National Bank on November 30, 2024, of $20,502. The bank statement covering the month of November shows an ending balance of $22,190. An examination of Nugget's accounting records and November bank statement identified the following reconciling items. 1) A deposit of $3,680 that Nugget mailed November 30 does not appear on the bank statement. 2) Checks written in November but not charged to the November bank statement are: Check #7327 #7348 #7349 $ 150 4,820 31 3) Nugget has not yet recorded the $600 of interest collected by the bank November 20 on Sequoia Co. bonds held by the bank for Nugget. 4) Bank service charges of $18 are not yet recorded on Nugget's books. 5) The bank returned one of Nugget's customer's checks for $220 with the bank statement, marked "NSF." The bank treated this bad check as a disbursement. 6) Nugget discovered that it incorrectly recorded check #7322, written in November for $131 in payment of an account payable, as $311. 7) A check for Nugent Oil Co. in the amount of $175 that the bank incorrectly charged to Nugget accompanied the statement Required: A. Prepare a bank reconciliation for the month of November. B. Prepare the necessary journal entries at the end of November to adjust the general ledger cash account.