The November 31st, 2020 bank statement ofJoes Designer Warehouse has just arrived from TD Bank. To prepare Joes Designer Warehouse bank reconciliation, you collect the following information:

1. The November 31^st bank balance is $8,400.82
2. joes Designer Warehouse cash account in the books shows a balance of $7,391.55
3. The following Joes Designer Warehouse cheques are outstanding a November 31^st:

Cheque number	Amount
616	$403.00
802	$74.02
806	$36.60
809	$161.38
810	$229.05
811	$48.91

4. The bank statement includes two special deposits: $899.14, which is the amount of dividend revenue the bank collected from IBM on behalf ofJoes Designer Warehouse, and $16.86, the interest revenue Joes Designer Warehouse earned on its bank balance during November.

5. The bank statement lists a $6.25 bank service charge.

6. On November 31st the Joes Designer Warehouse accountant deposited $381.14, which will appear on the December bank statement.

7. The bank statement includes a $410.00 deduction for a cheque drawn by Ronalds Equipment Rentals.
8. The bank statement includes two charges for returned cheques from customers. One is a nonsufficient funds cheque in the amount of $67.50 received from a customer. The other is a $195.03 cheque received from another customer. It was returned by the customers bank with the imprint Unauthorized Signature.
9. A few customers pay monthly bills by EFT. The November bank statement lists an EFT deposit for sales revenue of $200.23.

Required:

1. Prepare the bank reconciliation for Joes Designer Warehouse at November 31st, 2020.
2. journalize the transactions that are needed to update the Cash Account. Explanations are not required.