Part A: https://www.chegg.com/homework-help/questions-and-answers/bank-portion-bank-reconciliation-langer-company-november-30-2017-follows-langer-company-ba-q80961851?trackid=N8NTOTR4

The bank portion of the bank reconciliation for Langer Company at November 30, 2017, was as follows. LANGER COMPANY Bank Reconciliation November 30, 2017 Cash balance per bank $14,607.90 Add: Deposits in transit 2,530.20 17,138.10 Less: Outstanding checks Check Number Check Amount 3451 $ 2,260.40 3470 720.10 3471 844.50 3472 1,426.80 3474 1,053.70 6,305.50 Adjusted cash balance per bank $10,832.50 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 Date Number Amount Date 12-1 12-2 12-1 12-4 12-7 3451 3471 3472 3475 3476 12-8 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 $2,260.40 844.50 1,426.80 1,640.70 1,300.00 2,130.00 3,080.00 12-4 12-16 12-8 12-21 3477 12-10 12-15 12-26 12-29 3479 12-27 3480 600.00 12-30 12-30 3482 475.50 Total $18,152.90 12-29 3483 1,140.00 12-31 3485 530.80 Total $15,428.70 The cash records per books for December showed the following. Date Amount 12-1 Number 3475 3476 Cash Payments Journal Amount Date Number $1,640.70 12-20 3482 1,300.00 12-22 3483 2,130.00 12-23 3484 621.30 12-24 3485 3,080.00 12-30 3486 $475.50 1,140.00 Cash Receipts Journal Date Amount 12-3 $ 1,211.60 12-7 2,365.10 12-15 2,672.70 12-20 2,954.00 12-2 12-2 12-4 794.30 3477 3478 3479 350.80 889.50 12-8 12-25 2,567.30 2,836.00 12-10 3480 600.00 Total $13,829.50 12-28 12-17 3481 807.40 12-30 1,025.00 1,690.40 12-31 Total $17,322.10 (b) Prepare the adjusting entries based on the reconciliation. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Round answers to 2 decimal places, e.g. 52.75.) No. Account Titles and Explanation Debit Credit Dec. 31 (To record collection of note receivable by bank) Dec. 31 (To record NSF Check) Dec. 31 (To correct error in recording check) Dec. 31 (To correct error in deposit)