Presented below is information related to Haselhof Inc. Balance per books at October 31, $41347, 85; receipts $173323.91; disbursements $164, 893.54. Balance per bank statement November 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