LANGER COMPANY Bank Reconciliation November 30, 2017 $14,727.90 Cash balance per bank Add: Deposits in transit 2,530.20 17,258.10 Less: Outstanding checks Check Check Number Amount 2,260.40 3451 3470 720.10 3471 844.50 3472 1,426.80 6,308.40 3474 1,056.60 Adjusted cash balance per $10,949.70 bank 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 Deposits Date Number Amount Date Amount $2,260.40 12-1 2,530.20 12-1 3451 12-2 3471 844.50 12-4 1,211.60 12-7 3472 1,426.80 12-8 2,365.10 12-4 3475 1,640.70 12-16 2,672.70 2,945.00 12-8 3476 1,300.00 12-21 12-10 3477 2,130.00 12-26 2,567.30 12-15 3479 3,080.00 12-29 2,836.00 600.00 12-30 12-27 3480 1,025.00 $18,152.90 12-30 3482 475.50 Tota 12-29 3483 1,140.00 12-31 3485 540.80 $15,438.70 Total The cash records per books for December showed the following. Cash Payments Journal Cash Receipts Journal Date Number Amount Date Number Amount Date Amount 12-1 3475 $1,640.70 12-20 3482 $475.50 12-3 1,211.60 12-2 3476 1,300.00 12-22 3483 1,140.00 12-7 2,365.10 12-2 3477 2,130.00 12-23 3484 791.40 12-15 2,672.70 12-4 621.30 12-24 3485 12-20 2,954.00 3478 450.80 12-8 3479 3,080.00 12-30 3486 889.50 12-25 2,567.30 $13,926.60 12-28 12-10 3480 600.00 Total 2,836.000 12-17 3481 807.40 12-30 1,025.00 12-31 1,690.40 $17,322.10 Tota