How to do it?

a Part I (15 marks) Masters Company's bank statement showed a balance of $48,000 as at 30th November 2021. The book showed a cash balance $44,000 as at 30th November 2021. As an accountant, you need to prepare the bank reconciliation at 30th November, using the following information: 1. The company's new accounting clerk erroneously recorded $7,200 as salary expenses paid to the part-time tea lady, but the check amount should be $7,100. 2. A check $400 issued by a customer, Small Ltd., deposited previously was debited by bank because of non-sufficient fund. 3. The company had a total check deposit of $84,000 during November, but the bank showed only deposits of $46,000. No deposit-in-transit was carried forward from last month. 4. Hifi Ltd. directly deposited $27,900 to the company's bank account to settle a note receivable (Ignore interest). 5. Examination of the paid checks revealed that two checks amounting to $15,200 had not been paid by the bank. 6. Service charge of $800 was debited by the bank. Required: (a) Prepare a bank reconciliation statement as at 30th November 2021. Show your workings. (10 marks) (b) Prepare the journal entries that should be made in the book of Masters Company as a result of the above bank reconciliation. (6 marks)