On November 30, 2020, Swinton Ltd. reported a cash balance of $3,345; however, the bank statement reported a balance of $10,860. Swinton suspects the following items could explain the difference:

Cheques written in November, but still outstanding	$ 6,000
Cheques written in October, but still outstanding	2,800
Deposit made on November 30th after business hours	6,100
Non-sufficient fund (NSF) cheque from customer	700
Bank service charge for November	50
Electronic collections	6,150

Furthermore, Swinton noticed the following errors on cheques issued:

1. Cheque #567 for $594 was falsely entered into the general ledger as $549
2. Cheque #598 for $284 was falsely processed by the bank as $824

Required:

Please prepare the November 30, 2020 bank reconciliation for Swinton Ltd. Please round your responses to the nearest whole number. Please note reductions in a balance as negative.

Swinton Ltd.
Bank Reconciliation
November 30, 2020
Cash balance per bank	Answer
Reconciling items:
	Answer
	Answer
	Answer
	Answer
Adjusted cash balance per bank	Answer
Cash balance per books	Answer
Reconciling items:
	Answer
	Answer
	Answer
	Answer
Adjusted cash balance per books