Shelley Company had completed October's bank reconciliation with an exact reconciled balance on the last day of the month. Consider the bank reconciliation for October. The following items were discovered in November. - An NSF cheque was entered by the bank for $570; it charged the bank account for $25. - There are three deposits outstanding by the bank for $450,$200, and $1,465 respectively. - Insurance is a preauthorized payment taken out every month for the same amount month. - Shelley Company paid its monthly rent via an EFT. - Cheques \#354 and \#367 are still outstanding. - Cheque \#378 is outstanding for $675. - Cheque \#379 is outstanding for $1,110.96. - Interest earned on the bank account is $27.85. - Total service charges for the bank account are $40. - The balance of the ledger on November 30 is $6,284.95. - The bank balance provided from the bank statement dated November 30 is $5,488.76. a) Complete the bank reconciliation for Shelley Company for the month of November. b) Prepare the necessary journal entries