presented below is information related to scuba dive company. The balance according to the books at October 31, 2020, was $99,650.29; cash receipts recorded during November were $64,812.69. The balance according to the bank statement on November 30, 2020, was 82,363.68

The following checks were outstanding at November 30.

included with November bank statement and not recorded by the company where a bank debit memo for $25.26 covering bank charges for the month, a debit memo for $5,193.70 For a customers check (Marnie wiesen) returned and marked NSF, and a credit memo for $608.32 representing interest collected by the bank of scuba dive company. Cash on hand at November 30, which has been recorded and is awaiting deposit, amounted to $7,204.10.

a. prepare a bank reconciliation at November 30, 2020

b. prepare any journal entries required to adjust the Cash amount at November 30.

Cheque #991 =1030 #1064 Amount 940.29 2,836.50 1,964,34 817.66 SCUBA DIVE COMPANY Bank Reconciliation November 30, 2020 Bank Statement Company's Books Bank statement balance Add: Book balance Add: $ 0.00 s 0.00 Deduct: Deduct: Outstanding cheques 0.00 0.00 Adjusted book balance Adjusted bank balance View transaction list Journal entry worksheet Record the November bank charges. Note: Enter debits before credits. Date General Journal Debit Credit Nov 30 Record entry Clear entry View general journal Journal entry worksheet 1 2 3 > Record to reinstate customer account. Note: Enter debits before credits General Journal Debit Date Nov 30 Credit Record entry Clear entry View general journal Journal entry worksheet