he bank portion of the bank reconciliation for Bramble Corp. at October 31, 2019, is shown below.

Bramble Corp. Bank Reconciliation October 31, 2019
Cash balance per bank				$12,527.90
Add: Deposits in transit				1,590.20
				14,118.10
Less: Outstanding checks
Check Number		Check Amount
2451		$ 1,200.40
2470		484.20
2471		724.50
2472		386.80
2474		1,230.00		4,025.90
Adjusted cash balance per bank				$10,092.20

The adjusted cash balance per bank agreed with the cash balance per books at October 31. The November bank statement showed the following checks and deposits.

Bank Statement

Checks and Debits

Deposits and Credits

Date

Number

Amount

Date

Amount

11-1

2470

$ 484.20

11-1

$ 1,590.20

11-2

2471

724.50

11-4

1,231.60

11-5

2474

1,230.00

11-8

1,050.10

11-4

2475

1,640.70

11-13

2,615.00

11-8

2476

2,800.00

11-18

1,412.70

11-10

2477

600.00

11-19 EFT

2,242.00

11-15

2479

1,710.00

11-21

2,945.00

11-18

2480

1,150.00

11-25

2,467.30

11-27

2481

635.40

11-28

1,730.00

11-28

SC

85.00

11-30

1,246.00

11-30

2483

535.50

Total

18,529.90

11-29

2486

820.00

Total

$12,415.30

The cash records per books for November showed the following.

Cash Payments												Cash Receipts
Date		Number		Amount		Date		Number		Amount		Date		Amount
11-1		2475		$1,640.70		11-20		2483		$ 535.50		11-3		$ 1,231.60
11-2		2476		2,800.00		11-22		2484		809.50		11-7		1,050.10
11-2		2477		600.00		11-23		2485		964.80		11-12		2,615.00
11-4		2478		518.20		11-24		2486		820.00		11-17		1,412.70
11-8		2479		1,665.00		11-29		2487		448.00		11-20		2,954.00
11-10		2480		1,150.00		11-30		2488		820.00		11-24		2,467.30
11-15		2481		635.40		Total				$14,019.10		11-27		1,730.00
11-18		2482		612.00								11-29		1,246.00
												11-30		1,204.00
												Total		$15,910.70

The bank statement contained two bank memoranda:

1.		A credit of $2,242.00 for the collection for Bramble Corp. of an electronic funds transfer.
2.		A debit for the printing of additional company checks $85.00.

1. At November 30, the cash balance per books was $11,983.80 and the cash balance per bank statement was $18,642.50. The bank did not make any errors, but Bramble Corp. made two errors.Using the steps in the reconciliation procedure, prepare a bank reconciliation at November 30, 2019. (List items that increase balance as per bank & books first. Round answers to 2 decimal places, e.g. 52.75.)

2. Prepare the adjusting entries based on the reconciliation. (Note: The correction of any errors pertaining to recording checks should be made to Accounts Payable. The correction of any errors relating to recording cash receipts should be made to Accounts Receivable.) (Credit account titles are automatically indented when amount is entered. Do not indent manually.)