The following is a summary of a cash book as presented by Active Trading for the month of November 20x8: $ Receipts Balance c/d 150,690 Balance b/d 39,540 Payments 190,230 107,610 82,620 190,230 All receipts are banked and all payments are made by cheques. On investigation you discovered: Interest expense of $860 entered on the bank statement has not been entered in the cash book. Cheques drawn amounting to $8,340 had not been presented to the bank for payment. 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. A cheque for $920 had been entered in the cash book as a receipt instead of as a payment. 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. A direct debit of $630 on 20 November had not been entered in the cash book. 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. A cheque drawn for $860 for motor expenses had been incorrectly entered in the cash book as $60. The balance brought forward in the cash book should have been $170,610 (credit) not $107,610 (credit). REQUIRED: Show the adjustments required in the cash book. Prepare a bank reconciliation statement as at 30 November 20x8