The cash transactions and cash balances of Dodge, inc$-$ for Novermber as follows:

The ledger account for cash showed a balance at Novermber $30$ of $$6,75$

The November bank statement showed a closing balance of $$4,710.$

The cash received on Novermber $30$ amounted to $$3,850.$ It was left at the bank in the night depository chute after banking hours on November $30$ and therefore was not recorded by the bank on the November statement.

Also included with the November bank statement was a debit memorandum from the bank for $$15$ representing service charges for November.

A credit memorandum enclosed with the November bank statement indicated that a non$-$interest$-$bearing note receivable $$4,000$ from Wright Sisters, left with the bank for collection, had been collected and the proceeds credited to the account of Dodge Inc.

Comparison of the paid checks returned by the bank with the entries in the accounting records revealed that check no$.810$ for $$430,$ issued November $15$ in payment for computer equipment, had been erronously entered in Dodge's records as $$340.$

Examination of the paid checks also revealed that three checks, all issued in November, had not yet been paid by the bank: no$.814$ for $$115$; no$.816$ for $$170$; no$.830$ for $$530.$

Included with the november bank statement was a $$2,900$ check drawn by Steve Dial, a customer of Dodge Inc. This check was marked $"$NSF$".$ It had been included into deposit of November $27$ but had been charged back against the company's account on Nevember $30.$

Instructions

a$.$ Prepare a bank reconciliation for Dodge, Inc., at November $30.$

b$.$ Prepare journal entries $($in general journal form$)$ to adjust the accounts at November $30.$ Assume that the acounts have not been closed.