Presented below is information related to Scuba Dive Company. The balance according to the books at October $31,2023,$ was $$99,656\mathrm{.}29$; cash receipts recorded during November were $$64,806\mathrm{.}69$; and cash disbursements recorded for November were $$76,849\mathrm{.}30.$ The balance according to the bank statement on November $30,2023,$ was $$82,369\mathrm{.}68.$

The following cheques were outstanding at November $30$:

$\backslash$table$[[$Cheque$,$Amount$],[$#$920,946\mathrm{.}29],[$#$991,2,842\mathrm{.}50$

B$.)$ prepare any journal entries required to adjust the cash account at November $30.$