hoda Accounts Pac The rection 30 Decord charge for 20 efenlock and Meda Onde The bank portion of the bank reconcilation for Cullumber Company at October 31, 2022, is shown below CULLUMBER COMPANY Bank Reconciliation October 31, 2022 Cash balance per bank Add Deposits in transit $12.397.90 153020 14,128.10 Less Outstanding check Check Number Check Amount 2451 $1200.40 2470 68430 2471 844.50 2472 427.30 2474 105000 426690 Adjusted cash balance per bank $930 The adjusted cash balance per bark agreed with the cash halanes per books at October 21. The Nivender bek statement showed the following checks and dep Bank Statement Checks Depesits Date Amount Date Amount 2470 $68420 11-1 $153030 estion 1 of 1 2474 Adjusted cash balance per bank 1,050.00 4,266.90 $9,861.20 The adjusted cash balance per bank agreed with the cash balance per books at October 31. The Nove the following checks and deposits. Bank Statement Checks Deposits Date Number Amount Date Amount 11-1 2470 $684.20 11-1 $1,530.20 11-2 2471 844.50 11-4 1,211.60 11-5 2474 1,050.00 11-8 990.10 11-4 2475 1,640.70 11-13 2.575.00 11-8 2476 2,830.00 11-18 1,472.70 11-10 2477 600.00 11-19 EFT 2,407.00 11-15 2479 1.730.00 11-21 2,945.00 11-18 2480 1.330.00 11-25 2.567.30 11-27 2481 695.40 11-28 1,650.00 11-28 SC 86.45 11-30 1.186.00 11-30 2483 575.50 Total 18,534.90 11-29 24861 940.00 Total $13.006.75 The cash records per books for November showed the following Cash Payments Journal Date Number Amount Date Cash Receipts Journal Number Amount Cate Amount uestion 1 of 1 K Total $13,006.75 The cash records per books for November showed the following. Cash Payments Journal Cash Receipts Journal 10/20 E Date Number Amount Date Number Amount Date Amount 11-1 2475 $1,640.70 11-20 2483 $575.50 11-3 $1,211.60 11-2 2476 2,830.00 11-22 2484 828.05 11-7 990.10 11-2 2477 600.00 11-23 2485 974.80 11-12 2.575.00 11-4 2478 538.20 11-24 2486 940.00 11-17 1472.70 11-8 2479 1.703.00 11-29 2487 398.00 11-20 2,954.00 11-10 2480 1,330.00 11-30 2488 800.00 11-24 2.567.30 11-15 2481 695.40 Total $14,465.65 11-27 1,650.00 11-18 2482 612.00 11-29 1,186.00 11-30 1.534.00 Total 16.140.70 The bank statement contained two bank memoranda: A credit of $2,407.00 for the collection from a customer for Cullumber Company of an electronic funds transfer 1. 2 A debit for the printing of additional company checks $86.45. A At November 30. the cash balance per books was $11.608.60 and the cash balance per bank statement was $18.198.40. The bank did not make any errors, but Cullumber Company made two errors