The bank portion of the bank reconciliation for Blue Spruce Corp. at October 31, 2019, is shown below Blue Spruce Corp Bank Reconciliation October 31, 2019 Cash balance per bank Add: Deposits in transit $12,327.90 1,470.20 13,798.10 Less: Outstanding checks Check Number 2451 2470 2471 2472 2474 Adjusted cash balance per bank Check Amount $1,180.40 844.20 644.50 586.80 1,150.00 4,405.90 $9,392.20 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