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The bank portion of the bank reconciliation for LaRoche Company at October 31, 2014, is shown below. LAROCHE COMPANY Bank Reconciliation October 31, 2014 Cash balance per bank $12,653.11 Add: Deposits in transit 1,530.20 Less: Outstanding checks 14,183.31 Check Number Check Amount 2451 $ 1,260.40 2470 684.20 2471 844.50 2472 435.56 2474 1,050.00 Adjusted cash balance per bank 4,274.66 $9,908.65 The adjusted cash balance per bank agreed with the cash Cash balance per books at October 31. The November bank statement showed the following checks and deposits. Bank Statement Date 11-1 11-2 11-5 11-4 11-8 11-10 11-15 11-18 11-27 11-30 Checks Number 2470 2471 2474 2475 2476 2477 2479 2480 2481 2483 11-29 Amount $ 684.20 844.50 1,050.00 1,640.70 2,830.00 600.00 1,720.00 1,330.00 695.40 575.50 2486 Date 11-1 11-4 11-8 11-13 11-18 11-21 11-25 11-28 11-30 Total Deposits Amount $ 1,530.20 1,211.60 990.10 2,575.00 1,472.70 2,945.00 2,567.30 1,650.00 1,186.00 16,127.90 940.00 Total $12,910.30 The cash records per books for November showed the following. Cash Payments Journal Amount Date Number $1,640.70 11-20 2483 2,830.00 11-22 2484 600.00 11-23 2485 538.20 11-24 2486 1,702.00 11-29 2487 1,330.00 11-30 2488 Date 11-1 11-2 11-2 11-4 11-8 11-10 Number 2475 2476 2477 2478 2479 2480 11-15 2481 695.40 11-18 2482 612.00 Total Amount $ 575.50 820.74 974.80 940.00 398.00 800.00 Cash Receipts Journal Date Amount 11-3 $ 1,211.60 11-7 990.10 11-12 2,575.00 11-17 1,472.70 11-20 2,954.00 11-24 2,567.30 $14,457.34 11-27 1,650.00 11-29 1,186.00 11-30 Total 1,589.21 $16,195.91 The bank statement contained two bank memoranda: 1. A credit of $2,424.27 for the collection of a $2,282.27 note for LaRoche Company plus interest of $157.00 and less a collection fee of $15.00. LaRoche Company has not accrued any interest on the note. 2. A debit for the printing of additional company checks $93.76. At November 30, the cash balance per books was $11,647.22 and the cash balance per bank statement was $18,201.22. The bank did not make any errors, but LaRoche Company made two errors. (a) Your answer is correct. Using the four steps in the reconciliation procedure, prepare a bank reconciliation at November 30, 2014. LAROCHE COMPANY Bank Reconciliation November 30, 2014 $ Cash balance per bank statem ent Add: 18201.22 Deposits in transit 1589.21 19790.43 Less: Outstanding checks No. 2478 $ 538.20 No. 2482 612 No. 2484 820.74 No. 2485 974.80 No. 2487 398 No. 2488 800 No. 2451 1260.40 No. 2472 435.56 5839.70 Adjusted cash balance per bank $ 13950.73 $ Cash balance per books Add: 11647.22 Collection of note receivable 2424.27 14071.49 Less: Check printing charge $ 93.76 Error in recording check 18 Error in deposit 9 120.76 $ Adjusted cash balance per books 13950.73 Click if you would like to Show Work for this question: Open Show Work SHOW LIST OF ACCOUNTS SHOW SOLUTION SHOW ANSWER LINK TO TEXT LINK TO VIDEO Attempts: 3 of 3 used THIS IS THE QUESTION: (b) 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.) Date Account Titles and Explanation Nov 30 (To record collection of note receivable by bank) 30 (To record charge for printing company checks) 30 (To correct error in recording check) 30 (To correct error in deposit) Debit Credit