(A) Dewey Company received the bank statement showing a balance of $32,250 as at 30 November 2019, while the cash account showed a balance of $34,800. You have gathered the following information for preparing the Bank Reconciliation Statement for Dewey Company as at 30 November 2019. Deposit in transit 5,630 (1) (2) Outstanding cheques 3,220 (3) EFT payment for utility 860 (4) NSF cheque from a customer 1,500 (5) A customer banked in directly to company's bank account 2,580 A cheque of $620 for printing expense was recorded as $260 in the book. (6) Required: (a) Prepare a bank reconciliation statement for Dewey Company as at 30 November 2019. (8 marks) (b) Prepare the journal entries for items (5) and (6) above to update the Cash account of Dewey Limited. Narration is NOT required. (2 marks)