Answer the question and prepare the required journal entries.

On November 30, 2017, the cash account shows a balance of $38,000 before reconciliation. The bank statement for November does not include a deposit of $2,300 made on the last day on the month. The bank statement shows a collection by the bank of $940 and a customer check for $220 was returned because it is NSF. A customers check for $450 was recorded on the books as $540, and a check written for $79 for payment of an account for inventory was recorded as $97. What is the correct cash balance on November 30, 2017?

Prepare the required journal entries in the Companys books after the bank reconciliation was made. Omit explanations.