Problem 7-4A 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 Add: Deposits in transit 514,837.90 2,530.20 17,368.10 Less: Outstanding checks Check Number 3470 3471 3472 3474 Adjusted cash balance per bank Check Amount s 2,260,40 720.10 844.50 1,426.80 1,055.006.805.50 $11,061.30 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 Number Amount Amount 52,260,40 844.50 1,426.80 1,640,70 1,300.00 2,130.00 3,080.00 600.00 475.50 1,140.00 520.80 515,418.70 S 2,530.20 1,211.60 2,365.10O 2,672.70 2,945.00 2,567.30 2,836.00 3451 3472 12-8 12-4 12-8 12-21 3476 3477 3479 3480 3482 12-29 12-30 Total 18,152.90 Total The cash records per books for December showed the following. Cash Payments Journal Cash Receipts Journal Date Number Amount Date Number Amoun 3482 3483 3484 $475.50 1,140.00 793.00 250.80 889.50 513,728.20 3475 3476 3477 s 1,211.60 2.365.10 2,672.70 2,954.00 2,567.30 2,836.00 1,025.00 1,690.40 17.322.10 $1,640.70 12-20 1,300.00 12-22 2,130.00 12-23 621.30 12-24 12-8 3,080.00 12-30 3479 3480 3481 12-25 600.00 Total 807,40 Total