Bramble Coffee Limited's bank statement for the month of November 2022 showed a balance per bank of $7,250. The company's general ledger Cash account showed a balance of $5,909 at November 30. Other information is as follows:

1.	Cash receipts for November 30 recorded on the company's books were $5,450, but this amount does not appear on the bank statement.
2.	The bank statement shows a debit memorandum for $90 for cheque printing charges.
3.	Cheque #119 payable in the amount of $538 to Holt Corporation was recorded in the general journal and cleared the bank for $538. A review of the accounts payable records shows a $45 credit balance in Holts account and that the total payment should have been for $583.
4.	The total amount of cheques outstanding at November 30 was $6,145.
5.	Cheque #138 was correctly written and paid by the bank for $659. The cash payment journal reflects an entry for Cheque #138 as a debit to Accounts Payable and a credit to Cash for $695.
6.	The bank returned an NSF cheque from a customer for $810.
7.	The bank statement included a deposit for $1,510, which represents the electronic collection of customer accounts which have not yet been recorded on the companys books.

(a)

Prepare a bank reconciliation for Bramble Coffee Limited at November 30, 2022. (List items that increase balance first.)