Presented below is information related to Scuba Dive Company. The balance according to the books at October 31, 2020, was $99,657.29; cash receipts recorded during November were $64.805.69; and cash disbursements recorded for November were $76,850.30. The balance according to the bank statement on November 30, 2020, was $82,370.68. The following cheques were outstanding at November 30: Cheque Amount #920. #991. 947.29 2.843.50 1.971.34 #1030 #1064 824.66 Included with the November bank statement and not recorded by the company were a bank debit memo for $32.26 covering bank charges for the month, a debit memo for $5.200.75 for a customer's cheque (Marnie Wiesen) returned and marked NSF, and a credit memo for $615.32 representing interest collected by the bank for Scuba Dive Company, Cash on hand at November 30, which has been recorded a is awaiting deposit, amounted to $7.211.10. Required a. Prepare a bank reconciliation at November 30, 2020, b. Prepare any journal entries required to adjust the Cash account at November 30