a and b

P8-4B The bank portion of the bank reconciliation for Williams Company at October 31, 2012, was as follows. WILLIAMS COMPANY Bank Reconciliation October 31,2012 Cash balance per bank Add: Deposits in transit $6,000 842 6,842 Less: Outstanding checks Check Number 2451 2470 2471 2472 2474 Adjusted cash balance per bank Check Amount $700 396 464 270 578 2,408 $4,434 The adjusted cash balance per bank agreed with the cash balance per books at October 3 The November bank statement showed the following checks and deposits Bank Statement Checks Deposits Date Number Amount Date Amount 11-1 11-22471 11-5 2474 11-4 2475 11-82476 1-10 2477 11-15 2479 11-18 2480 11-27 2481 11-30 2483 11-29 2486 Total $7,115 2470 S 396 11-1 $ 842 464 11-4 578 11-8 903 11-13 1,416 545 1,556 11-18 810 330 11-21 980 11-25 1,412 714 11-28 382 11-30 317 Tota $8,875 495 1,624 908 652 The cash records per books for November showed the following