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(Appendix 6.7) Kingston Company's bank recon- ciliation for the month of November 2016 follows: Balance per bank statement, 11/30/16 Add Deposit in transit $18,040 4,150

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(Appendix 6.7) Kingston Company's bank recon- ciliation for the month of November 2016 follows: Balance per bank statement, 11/30/16 Add Deposit in transit $18,040 4,150 $22.190 Less: Outstanding checks Bank credit recorded in error Balance per books, 11/30/16 $6,300 20 (6,320) $15.870 I Data for the month of December 2016 follow, Per bank: December deposits $26.100 December disbursements 22.420 Balance, 12/31/16 21.720 All items that were outstanding as of November 30 cleared through the bank in December, including the bank credit. In addition, $2,500 in checks were outstanding as of December 31, 2016. What is the balance of cash per books on December 31, All items that were outstanding as of November 30 cleared through the bank in December, including the bank credit. In addition, $2,500 in checks were outstanding 3 of December 31, 2016. What is the balance of cash per books on December 31, 20162 $19 220 $21.720 $19.2 $24.220

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