El Gato Painting Company maintains a checking account at American Bank. Bank statements are prepared at the end of each month. The November 30, 2016, reconciliation of the bank balance is as follows Balance per bank, November 30 Add Deposits outstanding Less: Checks outstanding $ 3.261 1,230 #363 #365 #380 #381 #382 $126 204 59 89 370 (848) Adjusted balance per bank, November 30 $ 3.643 The company's general ledger checking account showed the following for December Balanice. December 1 Receipts Disbursements S 3,643 42,950 (42.153) Balance, December 31 S 4.440