Prepare a bank reconciliation from detailed data.

The bank portion of the bank reconciliation for DiscGenics at October 31, 2021, is shown below.

DISCGENICS Bank Reconciliation October 31, 2021
Cash balance per bank		$12,367.90
Add: Deposits in transit		1,530.20
		13,898.10
Less: Outstanding checks:
Check Number	Check Amount
2451	$1,260.40
2470	684.20
2471	844.50
2472	426.80
2474	1,050.00	4,265.90
Adjusted cash balance per bank		$9,632.20

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	$684.20	11-1	$1,530.20
11-2	2471	844.50	11-4	1,211.60
11-5	2474	1,050.00	11-8	990.10
11-4	2475	1,640.70	11-13	2,575.00
11-8	2476	2,830.00	11-18	1,472.70
11-10	2477	600.00	11-21	2,945.00
11-15	2479	1,750.00	11-25	2,567.30
11-18	2480	1,330.00	11-28	1,650.00
11-27	2481	695.40	11-30	1,186.00
11-30	2483	575.50	Total	$16,127.90
11-29	2486	940.00
	Total	$12,940.30

The cash records per books for November showed the following:

Cash Payments Journal
Date	Number		Amount		Date	Number	Amount
11-1	2475		$1,640.70		11-20	2483	$575.50
11-2	2476		2,830.00		11-22	2484	829.50
11-2	2477		600.00		11-23	2485	974.80
11-4	2478		538.20		11-24	2486	940.00
11-8	2479		1,705.00		11-29	2487	398.00
11-10	2480		1,330.00		11-30	2488	800.00
11-15	2481		695.40		Total		$14,469.10
11-18	2482		612.00
Cash Receipts Journal
Date		Amount
11-3		1,211.60
11-7		990.10
11-12		2,575.00
11-17		1,472.70
11-20		2,954.00
11-24		2,567.30
11-27		1,650.00
11-29		1,186.00
11-30		1,304.00
Total		15,910.7

The November bank statement contained two bank memoranda:

1. A credit of $2,242 for the collection of a customer payment via an electronic funds transfer.

2. A debit of $85 for the printing of additional company checks.

At November 30, the cash balance per books was $11,073.80 and the cash balance per bank statement was $17,712.50. The bank did not make any errors, but DiscGenics made two errors.

Instructions

(a) Using Excel, prepare a bank reconciliation (in good form) for DiscGenics at November 30, 2021.