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The adjusted cash balance per bank agreed with the cash balance per books at November 30. The Decemberbank statement showed the following checks and deposits

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The adjusted cash balance per bank agreed with the cash balance per books at November 30. The Decemberbank statement showed the following checks and deposits The cash records per books for December showed the following The bank statement contained two memoranda Aaedit orssass for the colection of a ss,110 note for uanger Company plusinterestof s160.00 andless collection fee of $15.00, Langer Company has not accrued any interston A debit of ss76,so for anNSF check written by L Rees, a customer At Decrmber 31, the check had not in the bank. been redeposited 4,325.20, and the cash balance per the bankstatemet 31, the cash balance per books was was 22.010.60. The bank did not make any errors, but two emors were madeby Langercem using the four steps in the reconciation procedure, prepare a bank reconciaton a December 31 (Round answers to 2 eg. 52.75 ust rems that increase cash balance Recencile cash balance per bank first.) The adjusted cash balance per bank agreed with the cash balance per books at November 30. The Decemberbank statement showed the following checks and deposits The cash records per books for December showed the following The bank statement contained two memoranda Aaedit orssass for the colection of a ss,110 note for uanger Company plusinterestof s160.00 andless collection fee of $15.00, Langer Company has not accrued any interston A debit of ss76,so for anNSF check written by L Rees, a customer At Decrmber 31, the check had not in the bank. been redeposited 4,325.20, and the cash balance per the bankstatemet 31, the cash balance per books was was 22.010.60. The bank did not make any errors, but two emors were madeby Langercem using the four steps in the reconciation procedure, prepare a bank reconciaton a December 31 (Round answers to 2 eg. 52.75 ust rems that increase cash balance Recencile cash balance per bank first.)

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