Florence Company received a bank statement showing a balance of $13,200 on November 30, 20X1. During the bank reconciliation process, Florences accountant noted the following bank errors:

A check for $155 issued by Florentine, Inc., was mistakenly charged to Florence Companys account.

Check 2782 was written for $300 but was paid by the bank as $1,300.

Check 2920 for $89 was paid by the bank twice.

A deposit for $690 on November 22 was credited by the bank for $960.

Required:

Assuming outstanding checks total $2,190, prepare the adjusted bank balance section of the November 30, 20X1, bank reconciliation.