Swift COMPANY Bank Reconciliation 11/30/2020 Cash balance per bank $14.457.0 Add Deposits intrat 2.530,20 17.018,10 Less: Outstanding checks Check Number Check Amount 3451 $ 2.250 40 M70 $ 720 30 3471 $144.50 3472 $ 1.426.80 3474 $ 1,059.00 6.110.30 Adjusted cash balance per bank $10,207.30 Bank Statement Checks Date Number Amount 1-Dec 3451 $2,260,40 2-Dec 3673 544,5 7-Dec 3472 1.426.80 4-Des 1,640.70 8-Dec 3476 1,300 10-Dec 3477 2.130 15-Dec 3479 3.000 27 Dec 3480 500 30 Dec 3482 675,5 29 Dec 3483 1.140 31-Dec 3085 530.8 Total $15,428.70 175 Deposits Date 1-Dec 4-Dec 8-Dec 16-Dec 21-Dec 26-Dec 29-Dec 30-Dec Total Amount $ 2.530.20 1.211.50 2.365.10 2,672.70 2,965 2.567.30 2,816 1,025 $18.152.90 Total The cash records per books for December showed the following Cash Payments lournal Cash Receipts Journal Date Number Amount Date Number Amount Date Amount 1-Dec 3475 $1,640.70 20-Dec 3482 $475.50 3-Dec $1.211.60 2 Dec 3476 1,300 22-Dec 3483 1,140 7-Dec 2,365.10 2-Dec 3477 2.130 23-Dec 3484 789 15-Dec 2,672.70 4-Dec 3478 621.3 24-Dec 3485 350.8 20-Dec 2.954 8-Dec 3479 3.080 30-Dec 3486 89.5 25-Dec 2,567.30 10-Dec 3480 600 $13,824,20 28-Dec 2,836 17 Dec 3481 30 Dec 1.025 31-Dec 1.690.40 Total $17,322.10 The bank statement contained two memoranda: 1 A credit of $2,380 for the collection of Langer Company of an electronic funds transfer. 2 A debit for the printing of additional company checks $4.00. At December 31, the cash balance per books was $14.205.20, and the cash balance per the bank statement was $19,498.10. The bank did not make any errors, but Laneer Company made twa errors. ROW.4