The bank portion of last month's bank reconciliation for Cullumber Limited at October 31 is shown here: Cash balance per bank Add: Deposits in transit Less: Outstanding cheques #2472 CULLUMBER LIMITED Bank Reconciliation October 31 #2473 #2474 Reconciled cash balance $1,350 1,610 975 $25,090 2,502 27,592 3,935 $23,657

The reconciled cash balance per bank agreed with the reconciled cash balance per books after the bank reconciliation at October The November bank statement showed the following: The cash records per books for November showed the following: 4. Two errors were made by the company: one in recording a cheque and one in recording a cash receipt. The correction of any errors in the recording of cheques should be made to Accounts. Payable. The correction of any errors in the recording of cash receipts should be made to Accounts Receivable. (a) Calculate the cash balance per books as at November 30, prior to reconciliation. Cash balance per books \begin{tabular}{|c|c|c|c|c|} \hline 7 & Deposit & & 2,130 & 26,332 \\ \hline 8 & Cheque, No. 2476 & 5,730 & & 20,602 \\ \hline 10 & Cheque, No. 2477 & 1,100 & & 19,502 \\ \hline 15 & Deposit & & 4,960 & 24,462 \\ \hline 15 & Cheque, No. 2478 & 3,700 & & 20,762 \\ \hline 15 & EFT, salaries & 6,100 & & 14.662 \\ \hline 20 & Deposit & & 5.890 & 20,552 \\ \hline 25 & Returned cheque-NSF. Giasson Developments & 500 & & 20,052 \\ \hline 25 & NSF fee & 80 & & 19.972 \\ \hline 26 & Cheque, No. 2479 & 1,500 & & 18,472 \\ \hline 27 & Deposit & & 3,100 & 21,572 \\ \hline 29 & EFT, collection of note receivable and interest & & 5,051 & 26.623 \\ \hline \end{tabular} Additional information: 1. The EFT collection on November 29 was not previously recorded. The collection of the note was for $3,900, plus $1,151 interest. Interest was not previously accrued. 2. EFT payments are recorded when they occur. 3. The bank did not make any errors