The adjusted cash balance per bank agreed with the cash balance per books at October 31. The November bank statement showed the following checks and deposits. Bank Statement Checks Deposits Number Amount Date Amount 11-1 2470 11-2 2471 11-5 2474 11-4 2475 11-8 2476 11-10 2477 11-15 2479 11-18 2480 11-27 2481 11-30 2483 11-29 2486 Total $684.20 11-1 1,530.20 1-41,211.60 990.10 1,640.70 11-13 2,575.00 2,830.00 11-18 1,472.70 600.00 11-21 2,945.00 1,730.00 11-25 2,567.30 11-28 1,650.00 695.4011-30 1,186.00 Total 16,127.90 844.5011-4 1,050.00 11-8 1,330.00 575.50 940.00 $12,920.30 The cash records per books for November showed the following Cash Payments Journal Cash Receipts Journal Date Number Amount Date Number Amount 11-1 2475 $1,640.70 11-20 2483 11-2 2476 11-2 2477 11-4 2478 11-8 2479 11-10 2480 11-15 2481 11-18 2482 Date Amount $575.50 113 1,211.60 990.10 2,575.00 1,472.70 2,954.00 2,567.30 1,650.00 1,186.00 1,474.00 $16,080.70 2,830.00 11-22 2484 600.00 11-23 2485 538.20 11-24 2486 1,703.00 11-29 2487 1,330.00 11-30 2488 824.10 974.80 940.00 398.00 800.00 11-7 11-12 11-20 11-24 695.40 Total $14,461.70 11-27 11-29 11-30 Total 612.00 The bank statement contained two bank memoranda: 1. A credit of $2,377.00 for the collection for Sunland Company of an electronic funds transfer. Adebit for the printing of additional company checks $90.40. 2. At November 30, the cash balance per books was $11,415.80 and the cash balance per bank statement was $18,032.10. The bank did not make any errors, but Sunland Company made two errors. Cash balance per bank statement 18,032.10 Add Deposits in transit 1474 19506.1 Less |: | Outstanding checks No. 2475 v No. 2476 No. 2477 No. 2478 No. 2479v No. 2480 No. 2481 No. 2482 Adjusted cash balance per bank Adjusted cash balance per bank Cash balance per books Add Electronic funds transfer received Less: Check printing charge Error in recording check Error in deposit Adjusted cash balance per books