Seashell Company Bank Reconciliation November 2020 85,510.00 2,450.00 18.99 3,080.00 Cash Balance per Bank Add Deposits in Transit Deposits in Transit Deposits in Transit Less Outstanding Checks - #022 Outstanding Checks - #023 Outstanding Checks - #024 Adjusted Bank Balance 578.10 30.25 689.63 89,761.01 Seashell Company Accounting Records December 2020 Cash Receipts 1-Dec 2-Dec 18-Dec 23-Dec Total Cash Receipts $15,290.33 $10,104.51 $22.00 $184.09 $25,600.93 #26 Cash Payments 3-Dec 10-Dec 31-Dec #28 #29 $18.42 $1,868.54 $4,208.10 $87.89 $6,182.95 31-Dec #30 Seashell Company Banking Statement December 2020 Date Amounts Added Amounts Deducted Balance 1-Dec 1-Dec 578.10 1-Dec 1-Dec 3-Dec 2,450.00 3,080.00 689.63 4,408.80 18.24 Description Opening Balance Check #22 Deposit Deposit Check #24 Check #25 Check #26 Deposit Deposit Check #28 Electronic Deposit Electronic Payment Deposit Deposit Electronic Payment Bank Service Charges 15,290.33 10,104.51 4-Dec 5-Dec 8-Dec 11-Dec 14-Dec 15-Dec 19-Dec 27-Dec 28-Dec 30-Dec 30-Dec 85,510.00 84,931.90 87,381.90 90,461.90 89,772.27 85,363.47 85,345.23 100,635.56 110,740.07 108,871.53 114,070.41 113,166.08 113,350.17 113,372.17 94,932.17 94,832.17 1,868.54 5,198.88 904.33 184.09 22.00 18,440.00 100.00 Additional Information The accountant for Seashell Company did not make any errors in December 2020 The two electronic payments were to suppliers for inventory purchases. The invoice for the payment on December 19 had already been recorded, however the invoice for the payment on December 30 had been received but not recorded. The electronic deposit was an interest payment received from an investment. Check #25 / #26 / #27 are all for legal services provided by a local law firm. Check #24 was for an advertising campaign that was run earlier in the year. Check #29 was for the annual company holiday party