Presented below is information related to Scuba Dive Company. The balance according to the books at October 31, 2023, was $99,656.29; cash recelpts recorded during November were $64,808,69; and cash disbursements recorded for November were $76,853,30. The balance according to the bank statement on November 30,2023 , was $82,371,68. The following cheques were outstanding at November 30 : Included with the November bank statement and not recorded by the company were a bank debit memo for $33.26 covering bank charges for the month, a debit memo for $5,201,75 for a customer's cheque (Marnie Wiesen) returned and marked NSF, and a credit memo for $616.32 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 $7,212.10. Required: a. Prepare a bank reconciliation at November 30, 2023. (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.)