Problem 8-4A The bank portion of the bank reconciliation for Langer Company at November 30, 2017, was as follow LANGER COMPANY Bank Reconciliation November 30, 2017 Cash balance per bank $14,837.90 2,530.20 Add: Deposits in transit 17,368.10 Less: Outstanding checks Check Number Check Amount 3451 2,260.40 3470 720.10 3471 844.50 3472 1,426.80 6,306.80 1,055.00 3474 $11,061.30 Adjusted cash balance per bank 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 Deposits Date Number Amount Date Amount 12-1 3451 $2,260.40 12-1 2,530.20 12-2 3471 12-4 844.50 1,211.60 2,365.10 12-7 3472 1,426.800 12-8 2,672.70 12-4 3475 1,640.70 12-16 12-8 3476 1,300.00 12-21 2,945.00 2,130.00 2,567.30 12-10 3477 12-26 12-15 3479 3,080.00 12-29 2,836.00 1,025.00 12-27 3480 12-30 600.00 $18,152.90 12-30 3482 475.50 Tota 12-29 3483 1,140.00 520.80 12-31 3485 $15,418.70 Tota The cash records per books for December showed the following