B The bank portion of the bank reconciliation for Blossom Company at October 31, 2024, was as follows: Cash balance per bank Add: Deposits in transit Less: Outstanding cheques #2451 #2470 #2471 BLOSSOM COMPANY Bank Reconciliation October 31, 2024 #2472 #2474 Adjusted cash balance per bank 4 $1,200 900 830 450 1,000 $11,000 1,500 12,500 4,380 $8,120

The bank portion of the bank reconciliation for Blossom Company at October 31, 2024, was as follows: The adjusted cash balance per bank agreed with the cash balance per books at October 31 . The November bank statement showed the following: Additional information from the bank statement: 1. The EFT of $2,440 is an electronic transfer from a customer in payment of its account. The amount includes $10 of interest that Blossom Company had not previously accrued. 2. The NSF for $220 is a $205 cheque from a customer, Sheridan Holdings, in payment of its account, plus a $15 processing fee. The company's policy is to pass on all NSF service charges to the customer. 3. The LN is a payment of a note payable with the bank and consists of $210 interest and $2.000 principal. 4. At November 30, the cash balance per books was $11.021. The bank did not make any errors. The cash records per books for November follow. Two errors were made by Blossom Company. \begin{tabular}{|rrrrrr|} \hline \multicolumn{6}{c|}{ Cash Payments } \\ \hline Date & Cheque No. & Amount & Date & Cheque No. & Amount \\ \hline Nov. 3 & 2475 & $1,641 & Nov. 18 & 2482 & $590 \\ 3 & 2476 & 1,260 & 20 & 2483 & 500 \\ 4 & 2477 & 600 & 21 & 2484 & 800 \\ 6 & 2478 & 500 & 24 & 2485 & 900 \\ 8 & 2479 & 1,750 & 26 & 2486 & 900 \\ 10 & 2480 & 1,330 & 28 & 2487 & 1,100 \\ 14 & 2481 & 695 & Total & & $12,566 \\ \hline \end{tabular} \begin{tabular}{|cr|} \hline \multicolumn{2}{c}{ Cash Receipts } \\ \hline Date & Amount \\ \hline Nov. 3 & $1,150 \\ 7 & 990 \\ 12 & 2,575 \\ 17 & 1,350 \\ 20 & 2,699 \\ 24 & 2,567 \\ \hline 27 & 1,650 \\ 28 & 1,186 \\ \hline 30 & 1,300 \\ \hline Total & $15,467 \\ \hline \hline \end{tabular} Prepare a bank reconciliation at November 30. (L.ist items that increase balance as per bank E books first.)