"P7-14 (L08) (Bank Reconciliation and Adjusting Entries) Presented below is information related to Haselhof Inc. Balance per books at October 31, \$41,847.85; receipts $173,523.91; disbursements $164,893.54. Balance per bank statement November 30,$56,274.20. The following checks were outstanding at November 30 . Included with the November bank statement and not recorded by the company were a bank debit memo for $27.40 covering bank charges for the month, a debit memo for $372.13 for a customer's check retumed and marked NSE, and a credit memo for $1,400 representing bond interest collected by the bank in the name of Haselhof Inc. Cash on hand at November 30 recorded and awaiting deposit amounted to $1,915.40. Instructions (a) Prepare a bank reconciliation (to the correct balance) at November 30 , for Haselhof Inc. from the information above. (b) Prepare any journal entries required to adjust the cash account at November 30