Dreyvins Coffee House Limited's bank statement for the month of November 2022 showed a balance per bank of $7,000. The company's general ledger Cash account showed a balance of $5,659 at November 30. Other information is as follows: 1. Cash receipts for November 30 recorded on the company's books were $5,200, but this amount does not appear on the bank statement. 2. The bank statement shows a debit memorandum for $40 for cheque printing charges. 3. Cheque #119 payable in the amount of $248 to Holt Corporation was recorded in the general journal and cleared the bank for $248. A review of the accounts payable records shows a $36 credit balance in Holts account and that the total payment should have been for $284. 4. The total amount of cheques outstanding at November 30 was $5,800. 5. Cheque #138 was correctly written and paid by the bank for $409. The cash payment journal reflects an entry for Cheque #138 as a debit to Accounts Payable and a credit to Cash for $490. 6. The bank returned an NSF cheque from a customer for $560. 7. The bank statement included a deposit for $1,260, which represents the electronic collection of customer accounts which have not yet been recorded on the companys books. Instructions (a) Prepare a bank reconciliation for Seattle Coffee Limited at November 30, 2022. (b) Prepare any journal entries necessary as a result of the bank reconciliation.