For the month of November, the cash balance (debit) of Hippo \& Cat (H\&C), a large retailer, is $10,400. The bank statement for the same month shows, however, a balance due to H\&C of $9,200. The statement also shows a bank charge of $200 and a cheque of $1,000 by a customer of H\&C returned because of insufficient funds. The accountant, Hippo, finds that a cheque for $500 deposited in the bank on 30 November and cheques of $200 issued on the same day are not shown in the bank statement. In addition, his assistant, Cat, reports that a receipt of $500 as other income was wrongly recorded as $200 in the cash receipt book. Required: (a) Prepare a bank reconciliation statement for November for H\&C. (10 marks) (b) Prepare accounting journal entries to adjust the cash book. (5 marks) uestion 2 (12 marks)