The following information comes from the records of Betty's Boutique.

The NSF cheque was received from J. Pindar, a debtor. The direct credit represents an $800 bill collected by the bank, plus interest. Cheque no. 725 was prepared improperly and has been cancelled. Cheque no. 728 for a purchase of inventory was incorrectly recorded as a cash payment of $1418 instead of $1814. On 1 November, there were only the following unpresented cheques as reconciling items: no. 700 at $200, no. 707 at $1000, no. 719 at $520 and no. 720 at $920.
Prepare a bank reconciliation statement, as at 30 November 2016, and any necessary adjusting journal entries.

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From the cash receipts records: From the cash payments records: Date 2016 Cash (DR) amount Date 2016 Cheque no. Amount $ Nov. 1 1828 Nov. 1 721 28 7 2024 2 722 566 14 6 480 3 723 832 28 21 5292 4 724 54 30 3884 5 726 10 10 727 11492 11 728 1418 20 729 2492 21 730 152 22 731 10000