The bank portion of the bank reconciliation for Cheyenne Corp. at October 31, 2020, is shown below. Cheyenne Corp. Bank Reconciliation October 31, 2020 Cash balance per bank $ 12,187.90 Add: Deposits in transit 1,630.20 13,818.10 Less: Outstanding checks Check Number Check Amount 2451 $ 1,280.40 2470 644.20 2471 644.50 2472 246.80 2474 1,230.00 4,045.90 Adjusted cash balance per bank $ 9,772.20 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. 1 Bank Statement Checks and Debits Deposits and Credits Date Number Amount Date Amount 11-1 2470 $ 644.20 11-1 $ 1,630.20 11-2 2471 644.50 11-4 1,151.60 | 11-5 2474 1,230.00 11-8 1,030.10 11-4 2475 1,660.70 11-13 2,535.00 11-8 2476 2.790.00 11-18 1,372.70 11-10 2477 600.00 11-19 EFT 2,232.00 11-15 2479 1,770.00 11-21 2,845.00 11-18 2480 1,430.00 11-25 2,607.30 11-27 2481 615.40 11-28 1,550.00 11-28 SC 65.00 11-30 1,166.00 11-30 2483 375.50 Total 18,119.90 - 11:29 ----2486 1100.2 Dalk ldl Checks and Debits Deposits and Credits Date Number Amount Date Amount 11-1 2470 $ 644.20 11-1 $ 1,630.20 11-2 2471 644.50 11-4 1,151.60 11-5 2474 1,230.00 11-8 1,030.10 11-4 2475 1,660.70 11-13 2,535.00 11-8 2476 2,790.00 11-18 1,372.70 11-10 2477 600.00 11-19 EFT 2,232.00 11-15 2479 1,770.00 11-21 2,845.00 11-18 2480 1,430.00 11-25 2,607.30 11-27 2481 615.40 11-28 1,550.00 11-28 SC 65.00 11-30 1,166.00 11-30 2483 375.50 Total 18,119.90 11-29 2486 1,100.00 Total $ 12,925.30 The cash records per books for November showed the following. 1 Cash Payments Cash Receipts Date Number Amount Date Number Amount Date Amount 11-1 2475 $ 1,660.70 11-20 2483 $ 375.50 11-3 $ 1,151.60 11-2 2476 2,790.00 11-22 2484 839.50 11-7 1,030.10 11-2 2477 600.00 11-23 2485 924.80 11-12 2,535.00 11-4 2478 508.20 11-24 2486 1,100.00 11-17 1,372.70 11-8 2479 1,725.00 11-29 2487 408.00 11-20 2,854.00 11-10 2480 1,430.00 11-30 2488 830.00 11-24 2,607.30 11-15 2481 615.40 Total $ 14,379.10 11-27 1,550.00 11-18 2482 572.00 11-29 1,166.00 11-30 1,644.00 Total $ 15,910.70 1 " The bank statement contained two bank memoranda: 1. Acredit of $ 2,232.00 for the collection for Cheyenne Corp. of an electronic funds transfer. 2. 1 A debit for the printing of additional company checks $ 65.00. " At November 30, the cash balance per books was $ 11,303.80 and the cash balance per bank statement was $ 17,382.50. The bank did not make any errors, but Cheyenne Corp. made two errors. 1