Present 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 Novermber 30, $56,274.20 The following checks were outstanding at November 30. 1224: $1,635.29 1230: $2,468.30 1232: $2,125.15 1233: $482.17 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 returned and marked NSF, 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