P8-4B The bank portion of the bank reconciliation for Williams Company at october 31, 2012, was as follows. WILLIAMS COMPANY Bank Reconciliation October 31, 2012 Cash balance per bank $6,000 842 Add: Deposits in transit 6,842 Less: Outstanding checks Check Number Check Amount 2451 S700 2470 396 2471 464 2472 2474 578 2,408 Adjusted cash balance per bank S4,434 The adjusted cash balance per bank agreed with the cash balance per books at October 31. The November bank statement showed the following checks and deposits: Bank Statement Checks Deposits Date Number Amount Date Amount 11-1 2470 $396 11-1 S 842 11-2 2471 464 11-4 11-5 2474 578 11-8 545 11-4 2475 903 11-13 1,416 11-8 2476 1,556 11-18 810 11-10 2477 330 11-21 1,624 11-15 2479 980 11-25 1,412 714 11-28 908 11-18 2480 11-27 2481 382 11-30 652 11-30 2483 317 Total $8,875 11-29 2486 495 Total $7,115 The cash records per books for November showed the following