IVANHOE COMPANY Bank Reconciliation October 31, 2025 Cash balance per bank Add: Deposits in transit $12,607.90 1,530.20 14,138.10 Less: Outstanding checks Check Number Check Amount 2451 $1,260.40 2470 684.20 2471 844.50 2472 427.80 2474 1,050.00 4,266.90 Adjusted cash balance per bank $9,871.20 Checks and Debits Bank Statement Deposits and Credits 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 2,412.00 11-15 2479 1,750.00 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 90.35 11-30 1,186.00 11-30 2483 575.50 Total $18,539.90 11-29 2486 940.00 Total $13,030,65 The cash records per books for November showed the following. Cash Payments Journal Cash Receipts Journal 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 824.15 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 1,472.70 11-8 2479 1,705.00 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 $14,463.75 11-27 1,650.00 11-18 2482 612.00 11-29 1,186,00 11-301 1,544.00 Total $16,150.70 The bank statement contained two bank memoranda: 1. A credit of $2.412.00 for the collection from a customer for Ivanhoe Company of an electronic funds transfer. 2. A debit for the printing of additional company checks $90.35. At November 30, the cash balance per books was $11.558.15 and the cash balance per bank statement was $18,117.15. The bank di not make any errors, but Ivanhoe Company made two errors. (a) Using the steps in the reconciliation procedure, prepare a bank reconciliation at November 30, 2025. (List items that increase balance as per bank and books first. Round answers to 2 decimal places, e.g. 5,275.50.) IVANHOE COMPANY Bank Reconciliation IVANHOE COMPANY Bank Reconciliation $ No. 2451 $ $ $ 10