Hawkeye Co. needs to complete its November 30th bank reconciliation. The following information is available: Hawkeye Co.'s accounting records show a $67,800 cash balance as at November 30th. ? November bank statement shows an ending balance of $72,130. Hawkeye wrote cheques totalling $39,000 during November, of which $31,000 have cleared the bank. There are no remaining outstanding cheques that were written before November. The bank has made an error. A cheque written by Hawkeye Co. for $1,005 was processed by the bank as though the amount was $1,050. - The bank charged service fees of $25. This has not yet been recorded in the accounting records. - A $600 customer payment was returned by the bank as a non-sufficient funds cheque (NSF). - The November 30th deposit of $3,000 does not appear in the bank's records until December 2 nd. Required: a) Record any accounting transactions required as a result of the above AND determine a revised cash balance per the accounting records. b) Prepare the reconciliation between the bank balance and the revised cash balance per the accounting records