Presented below is information related to Scuba Dive Company. The balance according to the books at October $31,2020,$ was $$99,661\mathrm{.}29$; cash receipts recorded during November were $$64,813\mathrm{.}69$; and cash disbursements recorded for November were $$76,868\mathrm{.}30.$ The balance according to the bank statement on November $30,2020,$ was $$82,376\mathrm{.}68.$

The following cheques were outstanding at November $30$:

Cheque Amount

#$920953\mathrm{.}29$

#$9912,849\mathrm{.}50$

#$10301,977\mathrm{.}34$

#$1064830\mathrm{.}66$

Included with the November bank statement and not recorded by the company were a bank debit memo for $$38\mathrm{.}26$ covering bank charges for the month, a debit memo for $$5,206\mathrm{.}75$ for a customer$$s cheque $($Marnie Wiesen$)$ returned and marked NSF$,$ and a credit memo for $$621\mathrm{.}32$ representing interest collected by the bank for Scuba Dive Company. Cash on hand at November $30,$ which has been recorded and is awaiting deposit, amounted to $$7,217\mathrm{.}10.$

Required:

a$.$ Prepare a bank reconciliation at November $30,2020.($Round your answers to $2$ decimal places.$)$

b$.$ Prepare any journal entries required to adjust the Cash account at November $30.($Round your answers to $2$ decimal places.$)$