prepare the bank reconciliation at december 31

The reconciled cash balance per bank agreed with the reconciled cash balance per books after the bank reconciliation at November 30. The December bank statement showed the following: \begin{tabular}{rlrrr} 15 & Cheque, No. 3479 & 3,150 & 5,040 \\ 15 & EFT collections from R. Nishimura & & 3,230 & 8,270 \\ 17 & Deposit & & 2,915 & 11,185 \\ 21 & EFT, salaries & 1,530 & 9,655 \\ 24 & Returned cheque-NSF, Hilo Holdings & 1,060 & 8,595 \\ 24 & NSF fee & 45 & 8,550 \\ 29 & Deposit & & 2,610 & 11,160 \\ 29 & Cheque, No. 3480 & 850 & 10,310 \\ 29 & Cheque, No. 3482 & 1,250 & 9,060 \\ 30 & Deposit & & 1,280 & 10,340 \\ 30 & Cheque, No. 3481 & 560 & & 9,780 \\ 31 & Bank service charges & 70 & & 9,710 \end{tabular} 1. The EFT collection from R. Nishimura was a payment on account and was not previously recorded by Crane Limited. 2. EFT payments are recorded when they occur. 3. The bank did not make any errors. 4. One error was made by the company. The correction of any errors in recording cheques should be made to Accounts Payable. The correction of any errors in recording cash receipts should be made to Accounts Receivable. (a) Your answer is correct. Calculate the cash balance per books as at December 31, prior to reconciliation. Cash balance per books Cash Receipts Cash Payments \begin{tabular}{|c|c|c|c|c|c|c|} \hline \multicolumn{2}{|c|}{ Date } & \multirow{2}{*}{\begin{tabular}{l} Amount \\ $1,270 \end{tabular}} & \multicolumn{2}{|c|}{ Date } & Number & Amount \\ \hline Dec. & 1 & & Dec. & 1 & 3475 & $1,630 \\ \hline & 17 & 2,951 & & 2 & 3476 & 1,300 \\ \hline & 29 & 2,610 & & 2 & 3477 & 2,390 \\ \hline & 30 & 1,280 & & 4 & 3478 & 630 \\ \hline & 31 & 1,200 & & 7 & EFT, salaries & 1,530 \\ \hline & & $9,311 & & 8 & 3479 & 3,150 \\ \hline & & & & 10 & 3480 & 850 \\ \hline & & & & 20 & 3481 & 560 \\ \hline & & & & 21 & EFT, salaries & 1,530 \\ \hline & & & & 22 & 3482 & 1,250 \\ \hline & & & & 30 & 3483 & 1,600 \\ \hline & & & & & & $16,420 \\ \hline \end{tabular} CRANE LIMITED Bank Statement December 31 \begin{tabular}{|c|c|c|c|c|c|} \hline \multicolumn{2}{|c|}{ Date } & Description & \begin{tabular}{c} Amounts \\ Deducted from \\ Account (Debits) \end{tabular} & \begin{tabular}{l} Amounts Added \\ to Account \\ (Credits) \end{tabular} & Balance \\ \hline Nov. & 30 & Opening balance & & & 14,560 \\ \hline Dec. & 1 & Deposit & & 2,650 & 17,210 \\ \hline & 1 & Cheque, No. 3451 & 2,500 & & 14,710 \\ \hline & 2 & Cheque, No. 3471 & 940 & & 13,770 \\ \hline & 2 & Deposit & & 1,270 & 15,040 \\ \hline & 6 & Cheque, No. 3475 & 1,630 & & 13,410 \\ \hline & 7 & EFT, salaries & 1,530 & & 11,880 \\ \hline & 8 & Cheque, No. 3476 & 1,300 & & 10,580 \\ \hline & 10 & Cheque, No. 3477 & 2,390 & & 8,190 \\ \hline & 15 & Cheque, No. 3479 & 3,150 & & 5,040 \\ \hline \end{tabular}