P8.5A (LO 3) The bank portion of the bank reconciliation for Langer Company at November 30, 2020, was as follows.

Problems: Set A 8-43 Prepare a breconciliation and adjusting entries from derailed P8.5A (LO3) 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 $14.367.90 Add: Deposits in transit 2.510 20 16.898.10 3451 3471 Less: Outstanding checks Check Number Check Amount $2.260.40 3470 720.10 844.50 3472 1.426.80 3474 1.050.00 6,301.80 Adjusted cash balance per bank SIO 5630 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 Date Checks Number 3451 Amount $ 2.260.40 844.50 Date 12-1 1.640.70 1.300,00 3472 3475 3476 3477 3479 3480 12-8 12-16 12-21 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 12-8 12-10 12-15 12-27 12-30 12-29 12-31 12-29 3.000.00 600.00 475.50 1.140.00 5.40.80 SI5.438.70 Total 3483 Total The cash records per books for December showed the following. Date 12-1 Cash Payments Journal Amount Date Number $1,640.70 12-20 3482 1,300.00 12-22 3483 2.130.00 12-23 621.30 12-24 3,080.00 12-30 3486 Number 3475 3476 3477 3478 3479 3480 3481 12-2 Amount s 475.50 1.140.00 798.00 450.80 889.50 $13.933.20 Cash Receipts Journal Date Amount 12-3 $ 1.211.00 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 1.690.40 Total $17,322.10 12-8 12.10 12.17 600.00 Total 807.40 The bank statement contained two memoranda: 1. Acredit of $2,242 for the collection of Langer Company of an electronic funds transfer 2. A debit for the printing of additional company checks S&S. 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