PART-B Prohealth Limited ("Prohealth") is a health supplements retailer in New Zealand. Jacob Smith, the owner, has been having difficulties in accounting for the company's current assets and has asked for your assistance. Required: BANK RECONCILIATION: Prior to receiving its bank statement for the month of November 2020, Prohealth had a Bank balance in its general ledger of $18,906 debit. The bank statement from BNZ on that date showed a balance of $26,068 (not in overdraft). A comparison of the statement with the general ledger, underlying documentation, and the previous bank reconciliation (for October 2020) revealed the following facts: . From the October 2020 bank reconciliation, one cheque written by Prohealth in October 2020 for $3,540 still had not cleared the banking system. . Cash sales of $5,890 on 20 November were deposited in the bank. Prohealth incorrectly recorded the receipts as $5,908. The bank credited Prohealth for the correct amount. . From the review of the November 2020 cash records, it was established that cheques written in November 2020 were outstanding in the amount of $7,134, and deposits in transit were $2,380. On 2 November 2020, Prohealth issued a cheque for $1,080 to Kendall, a creditor. The cheque was correctly recorded by Prohealth, but BNZ in error reduced Prohealth's bank balance by $900. . The bank statement included a debit memo for $1.294 for a dishonoured (NSF) cheque written by Brody, a Prohealth customer. Brody assured Prohealth that he would send a replacement cheque for the entire $1,294 within a week. () Prepare the general journal entries necessary to update the "BANK" account in Prohealth's general ledger for November 2020 (ignore GST). (ii) In your answer book, complete the bank reconciliation for Prohealth Limited as at 30 November 2020. You may assume that the journal entries from PART-B(i) have been posted and the Bank general ledger account updated