${?}_{{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{{?}_{?}}{?}_{?}}$

The bank portion $of$ last month$s$ bank reconciliation for Wildhorse Limited $at$ October $31is$ shown here:

WILDHORSE LIMITED

Bank Reconciliation

October $31$

Cash balance per bank $$25,010$

Add: Deposits $in$ transit $2,767$

$27,777$

Less: Outstanding cheques

#$2472$ $$1,560$

#$24731,570$

#$24741,0454,175$

Reconciled cash balance $$23,602$

The reconciled cash balance per bank agreed with the reconciled cash balance per books after the bank reconciliation $at$ October $31.$ The November bank statement showed the following:

WILDHORSE LIMITED

Bank Statement

November $30$

Date Description Amounts

Deducted from

Account $(Debits)$ Amounts Added

$to$ Account

$(Credits)$ Balance

Oct. $3125,010$

Nov. $1$ Cheque, $No.24721,56023,450$

$1$ Deposit $2,76726,217$

$2$ Cheque, $No.24731,57024,647$

$3$ Deposit $2,53327,180$

$4$ Cheque, $No.24753,07624,104$

$7$ Deposit $1,99026,094$

$8$ Cheque, $No.24765,96020,134$

$10$ Cheque, $No.24771,20018,934$

$15$ Deposit $5,20024,134$

$15$ Cheque, $No.24783,40020,734$

$15$ EFT, salaries $6,80013,934$

$20$ Deposit $5,89019,824$

$25$ Returned cheque$-NSF,$ Giasson Developments

$50019,324$

$25NSF$ fee $8019,244$

$26$ Cheque, $No.24791,51017,734$

$27$ Deposit $3,00020,734$

$29$ EFT, collection $of$ note receivable and interest

$4,74025,474$

$30$ Cheque, $No.24811,07324,401$

$30$ EFT, salaries $6,80017,601$

$30$ Bank service charges $5017,551$

The cash records per books for November showed the following:

Cash Receipts Cash Payments

Date Amount Date Number Amount

Nov. $3$ $$2,533$ Nov. $12475$ $ $3,076$

$71,990224765,160$

$125,200224771,200$

$205,908824783,400$

$273,0001524791,510$

$304,19115$ EFT, salaries $6,800$

$$22,8221824801,291$

$2024811,073$

$2924821,760$

$30$ EFT, salaries $6,800$

$$32,070$

Additional information:

$1.$ The EFT collection $on$ November $29$ was not previously recorded. The collection $of$ the note was for $$4,100,$ plus $$640$ interest. Interest was not previously accrued.

$2.$ EFT payments are recorded when they occur.

$3.$ The bank did not make any errors.

$4.$ Two errors were made $by$ the company: one $in$ recording a cheque and one $in$ recording a cash receipt. The correction $of$ any errors $in$ the recording $of$ cheques should $be$ made $to$ Accounts Payable. The correction $of$ any errors $in$ the recording $of$ cash receipts should $be$ made $to$ Accounts Receivable.

$(a)$

Calculate the cash balance per books $asat$ November $30,$ prior $to$ reconciliation.

Cash balance per books $enter the cash balance per books $at$ March $31in$ dollars