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P8.5A (LO 3) The bank portion of the bank reconciliation for Langer Company at November 30, 2020, was as follows. Langer Company Bank Reconciliation November 30, 2020 Cash balance per bank Add: Deposits in transit $14,367.90 2,530.20 16.898.10 Less: Outstanding checks Check Number 3451 3470 3471 3472 3474 Adjusted cash balance per bank Check Amount $2,260.40 720.10 844.50 1,426.80 1,050.00 6,301.80 $10,596.30 The adjusted cash balance per bank agreed with the cash balance per books at November 30. The December bank statement showed the following checks and deposits. Bank Statement Checks Number Date Amount Date 12-1 12-4 12-1 12-2 12-7 12-4 12-8 12-10 12-15 12-27 12-30 12-29 12-31 3451 3471 3472 3475 3476 3477 3479 3480 3482 3483 3485 $ 2,260.40 844.50 1,426.80 1,640.70 1,300.00 2,130.00 3,080.00 600.00 475.50 1,140.00 540.80 12-8 12-16 12-21 12-26 12-29 12-30 Total Deposits Amount $ 2,530.20 1,211.60 2,365.10 2,672.70 2,945.00 2,567.30 2,836.00 1,025.00 $18,152.90 Total $15,438.70 The cash records per books for December showed the following. Date Number 12-1 12-2 12-2 12-4 12-8 12-10 12-17 3475 3476 3477 3478 3479 3480 3481 Cash Payments Journal Amount Date Number $1,640.70 12-20 3482 1,300.00 12-22 3483 2,130.00 12-23 3484 621.30 12-24 3485 3,080.00 12-30 3486 600.00 Total 807.40 Amount $ 475.50 1,140.00 798.00 450.80 889.50 $13,933.20 Cash Receipts Journal Date Amount 12-3 $ 1,211.60 12-7 2,365.10 12-15 2,672.70 12-20 2,954.00 12-25 2,567.30 12-28 2,836.00 12-30 1,025.00 12-31 1,690.40 Total $17,322.10 The bank statement contained two memoranda: 1. A credit of $2,242 for the collection of Langer Company of an electronic funds transfer. 2. A debit for the printing of additional company checks $85. At December 31, the cash balance per books was $13,985.20, and the cash balance per the bank state- ment was $19,239.10. The bank did not make any errors, but Langer Company made two errors. Adjusted balance per books 516,043.20 Instructions a. Using the steps in the reconciliation procedure described in the chapter, prepare a bank reconcilia- tion at December 31, 2020. b. Prepare the adjusting entries based on the reconciliation. (Hint: The correction of any errors per- taining to recording checks should be made to Accounts Payable. The correction of any errors relat- ing to recording cash receipts should be made to Accounts Receivable.)