An accounting firm, William LLP's cash account was last reconciled on October 31, 2020. The following information was provided for reconciling the bank balance for November 30, 2020. Unadjusted cash balance as at November 30, 2020 was $23,352 The November $28 bank service charge is included on the November bank statement The bank collected a $4,300 note receivable for the firm during November plus $86 interest. The firm has not yet recorded this receipt. An NSF cheque for $750 was returned with the November bank statement. This cheque will be redeposited in December. The firm has not yet made an entry for this. One of the cheques that cleared was recorded for $3,535. The bank statement shows $3,355 which was the correct amount. The cheque was for a payment of general office expenses. There were outstanding cheques at the end of November 2020 in the amount of $6,660 The November 28, 2020 and November 29, 2020 deposits of $10,400 and $4,800 were recorded by the bank on December 3, 2020. The bank statement balance at November 30, 2020 was $18,600 Required - a) Record any adjusting journal entries in William LLPs accounting records. b) What is the revised cash balance in the books of William LLP? c) Prepare a reconciliation of the bank balance to the book balance for November 30, 2020