The bank portion of the bank reconciliation for Carla Vista Company at October 31, 2021, was as follows: CARLA VISTA COMPANY Bank Reconciliation October 31, 2021 Cash balance per bank Add: Deposits in transit $11,731 1,570 13,301 Less: Outstanding cheques #2451 #2470 $1,100 950 #2471 874 508 #2472 #2474 Adjusted cash balance per bank 1,060 4,492 $8,809 The adjusted cash balance per bank agreed with the cash balance per books at October 31. The November bank statement showed the following: CARLA VISTA COMPANY Bank Statement November 30, 2021 Cheques and Other Debits Number Amount Deposits Date Amount Oct. 31 Nov. 3 4 2470 $950 $1,570 2471 874 5 2475 1,221 6 2474 1.641 1,060 1,930 600 $11.731 12,351 11,477 11,057 9,997 9,057 8,457 11,032 9.282 9,424 990 7 10 2476 2477 2,575 13 14 2479 1,750 1,330 18 2480 1,472 21 11,257 25 NSF 1,833 2,567 280 26 2481 695 27 28 2486 900 1,650 EFT 2,500 1,186 13,544 12,849 14,499 16,099 16,766 14,496 28 2483 519 30 LN 2,270 Additional information from the bank statement: 1. 2. The EFT of $2,500 is an electronic transfer from a customer in payment of its account. The amount includes $70 of interest that Carla Vista Company had not previously accrued. The NSF for $280 is a $265 cheque from a customer, Pendray Holdings, in payment of its account, plus a $15 processing fee. The company's policy is to pass on all NSF service charges to the customer. The LN is a payment of a note payable with the bank and consists of $270 interest and $2,000 principal. At November 30, the cash balance per books was $10,189. The bank did not make any errors. 3. 4. The cash records per books for November follow. Two errors were made by Carla Vista Company. Cash Payments Amount Date Date Number Number Amount Nov. 3 2475 $1,641 Nov. 18 2482 $614 3 2476 1,390 20 2483 519 4 2477 600 21 2484 6 2478 529 24 2485 2486 8 26 2479 2480 1,750 1,330 857 919 900 1,300 $13,044 10 28 2487 14 2481 695 Total Cash Receipts Date Amount Nov. 3 $1,221 7 990 12 2,575 17 1,472 20 1,388 24 2,567 27 1,650 28 1,186 30 1,375 $14,424 Total Prepare a bank reconciliation at November 30. (List items that increase balance as per bank & books first.) CARLA VISTA COMPANY Bank Reconciliation November 30, 2021 $ $ $ $ $ $ $