CHECK FIGURE a. Adjusted book balance = $82,994.99 Presented below is information related to Scuba Dive Company. The balance according to the books at October 31, 2020, was $99,657.29 cash receipts recorded during November were $64.805.69, and cash disbursements recorded for November were $76.850.30. The balance according to the bank statement on November 30, 2020, was $82,370.68 The following cheques were outstanding at November 30. Cheque #920 1991 #1030 #1064 Amount 947.29 2,843.50 1.971.34 824.66 Included with the November bank statement and not recorded by the company were a bank debit memo for $32.26 covering bank charges for the month, a debit memo for $5.200.75 for a customer's cheque (Marnie Wiesen) returned and marked NSF, and a credit memo for $615.32 representing interest collected by the bank for Scuba Dive Company. Cash on hand at November 30, which has been recorded and is awaiting deposit, amounted to $7,211.10 Required a. Prepare a bank reconciliation at November 30, 2020, b. Prepare any journal entries required to adjust the Cash account at November 30