CULLUMBER LIMITED Bank Reconciliation October 31 Cash balance per bank $25,0503,10028,150 Add: Deposits in transit Less: Outstanding cheques \begin{tabular}{crr} \#2472 & $1,360 \\ #2473 & 1,760 & \\ #2474 & 1,072 & 4,192 \\ Reconciled cash balance & & $23,958 \\ \hline \end{tabular} Nov. 1. Cheque, No. 2472 . 1 Deposit 2 Cheque, No, 2473 3 Deposit 4 Cheque, No. 2475 1.36023,6903,10026,790 7 Deposit 1,76025,0302,19627,226 8 Cheque. No. 2476 10 Cheque. No. 2477 3,01424,212 14 Deposit 15 Cheque, No. 2478 15 EFT, salaries 1.96026.172 25262728303030NSFfeeCheque,No.2479DepositEFT.collectionofnotereceivableandinterestCheque,No.2481EFT,salariesBankservicecharges71,3701,0575,900519,58518,2153,5004,70625,36419.46419.45921,71526,421 1. The EFT collection on November 28 was not previously recorded. The collection of the note was for $4,600, plus $106 interest. Interest was not previously accrued. 2. EFT payments are recorded when they occur. 3. The bank did not make any error 5 : 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 Recelvable. Date Account Titles and Explanation Nov. 30 (To record EFT collections) 30 (To record bank charges) 30 (To record NSF cheque and feel) 30 (To correct error in recordine cheque No. 2476) 30 [Tocertect error in fove 20 desotit] efesticonk and Mediz