Problem 7-10A Preparing a bank reconciliation and recording adjustments 4 LO6 CHECK FIGURE: a. Adjusted book balance =$82,994.99 Presented below is information related to Scuba Dive Company. The balance according to the books at October 31,2020 , was $99,657.29; cash receipts recorded during November were $64,805.69; and cash disbursements recorded for November were $76,850.30. The balance according to the bank statement on November 30,2020 , was $82,370.68. The following cheques were outstanding at November 30 : Included with the November bank statement and not recorded by the company were a bank debit memo for $32.26 covering bank charges for the month, a debit memo for $5,200.75 for a customer's cheque (Marnie Wiesen) returned and marked NSF, and a credit memo for $615.32 representing interest collected by the bank for Scuba Dive Company. Cash on hand at November 30 , which has been recorded and is awaiting deposit, amounted to $7,211.10. Required a. Prepare a bank reconciliation at November 30, 2020. b. Prepare any journal entries required to adjust the Cash account at November 30