Swifty COMPANY Bank Reconcilation 11/30/2020 Cash balance per bank Add: Deposits in transit Less: Outstanding checks $14,487.90 2.530.20 17,018,10 Check Amount 3451 52,260 40 3470 $ 720.30 Check Number 3471 $ 844.50 3472 5 1,426.80 3474 $ 1.059.00 Adjusted cash balance per bank 6.310.80 $10,707.30 Bank Statement Checks Date Number Amount Deposits Date 1-Dec 3451 $2,260.40 1-Dec Amount $2,530.20 2-Dec 3471 844.5 4-Dec 1,211.60 7-Dec 3472 1,426.80 8-Dec 2,365.10 4-Dec 3475 1,640.70 16-Dec 2,672.70 8-Dec 3476 1,300 21-Dec 2,945 10-Dec 3477 2,130 26-Dec 2.567.30 15-Dec 3479 3,080 29-Dec 2,836 27-Dec 3480 600 30-Dec 1,025 30-Dec 3482 475.5 Total $18,152.90 29-Dec 3483 1,140 31-Dec 3485 530.8 Total $15,428.70 The cash records per books for December showed the following. Cash Payments Journal Date Number Amount Date Number Amount Date Cash Receipts Journal 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 889.5 25-Dec 2,567.30 10-Dec 3480 600 Total $13,824.20 28-Dec 2,836 17-Dec 3481 807.4 30-Dec 1,025 31-Dec 1,690.40 Total $17,322.10 1 2 A debit for the printing of additional company checks $94.00. The bank statement contained two memoranda: 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 Langer Company made two errors. A credit of $2,380 for the collection of Langer Company of an electronic funds transfer.