The following is a summary of a cash book as presented by Active Trading for the month of November 20x8:

	$		$
Receipts	150,690	Balance b/d	107,610
Balance c/d	39,540	Payments	82,620
	190,230		190,230

All receipts are banked and all payments are made by cheques.

On investigation you discovered:

1. Interest expense of $860 entered on the bank statement has not been entered in the cash book.

2. Cheques drawn amounting to $8,340 had not been presented to the bank for payment.

3. Cheques received in total $9,386 had been entered in the cash book and paid into the bank, but had not been credited by the bank until 3 December 20x8.

4. A cheque for $920 had been entered in the cash book as a receipt instead of as a payment.

5. A cheque received from K Wong for $1,800 had been returned by the bank and marked refer to drawer. No adjustment has been made in the cash book.

6. A direct debit of $630 on 20 November had not been entered in the cash book.

7. All dividends received are credited directly to the bank account. During November total amount of $2,620 were credited by the bank but no entries were made in the cash book.

8. A cheque drawn for $860 for motor expenses had been incorrectly entered in the cash book as $60.

9. The balance brought forward in the cash book should have been $170,610 (credit) not $107,610 (credit).

REQUIRED:

(a) Show the adjustments required in the cash book.

(b) Prepare a bank reconciliation statement as at 30 November 20x8.