Information related to Pearl Services is as follows: balance per books at October 31, $41,928.85; November receipts, $174,008.91; November disbursements, $166,541.74; balance per bank statement at November 30, $56,350.20. The following cheques were outstanding at November 30:

#1224		$1,697.29
#1230		2,534.30
#1232		3,699.15
#1233		505.37

Included with the November bank statement and not recorded by the business were a bank debit memo for $30.40 covering bank charges for the month, a debit memo for $652.13 for a customers cheque returned and marked NSF and a credit memo for $1,201.00 representing bond interest collected by the bank in the name of Pearl Services. Cash on hand at November 30 that had been recorded and was not yet deposited amounted to $2,000.40.

1.Calculate the unadjusted balance in the Cash account on November 30. (Round answer to 2 decimal places, e.g. 52.75.)

2. Prepare a bank reconciliation to the correct balance at November 30 for Pearl Services. (List items that increase balance as per bank & books first. Round answers to 2 decimal places, e.g. 52.75.)

3. Prepare any journal entries that are needed to adjust the Cash account at November 30. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Round answers to 2 decimal places, e.g. 52.75.)