Honey Company provided the following information:

Balance per book october 31	600,000
Receipts per book for november (collection from customer, 100,000 recorded as 10,000 )	2,200,000
Disbursement per book for november ( check for 300,000 in payment of account recorded as 30,000 )	1,800,000
Balance per bank statement november 30	930,000
Deposit in transit October 31	300,000
Outstanding checks november 30	400,000
Bank receipt for november including an erroneous credit of 100,000 which should have been credited to honeline company	2,500,000
Bank disbursements for november including checks of honeline Company 200,000	1,970,000

Required: Prepare bank reconciliation on October 31 and November 20, and adjusting entries on November 30.