The bank portion of the bank reconciliation for Cullumber Company at October 31, 2022, is shown below. CULLUMBER COMPANY Bank Reconciliation October 31, 2022 Cash balance per bank $12.707.90 Add: Deposits in transit 1.530.20 14.238.10 Less: Outstanding checks Check Number Check Amount 2451 $ 1.260.40 2470 2471 2472 2474 684.20 844.50 427.80 1.050.00 4.266.90 Adjusted cash balance per bank $9.971.20 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. Bank Statement Checks Deposits Date Number Amount Date Amount 2470 $ 684.20 11-1 $ 1.530.20 11-1 11-2 2471 844.50 11-4 1,211.60 11-5 1,050.00 11-8 990.10 11-4 1,640.70 11-13 2,575.00 11-8 11-10 11-15 2474 2475 2476 2477 2479 2,830.00 600.00 1,730.00 11-18 11-19 EFT 1,472.70 2,462.00 2,945.00 11-21 11-18 2480 1,330.00 11-25 2,567.30 11-27 2481 695.40 11-28 1,650.00 11-28 SC 86.60 11-30 1,186.00 11-30 2483 Total 18.589.90 575.50 940.00 11-29 2486 Total $13,006.90 The cash records per books for November showed the following. Cash Receipts Journal Amount Date Amount $575.50 Cash Payments Journal Amount Date Number $1,640.70 11-20 2483 2,830.00 11-22 2484 11-3 Date 11-1 11- 2 11-2 $1.211.60 Number 2475 2476 2477 827.90 11-7 990.10 600.00 11-23 2485 974,80 11-12 2.575.00 1.472.70 11-4 2478 538.20 11-24 2486 940.00 11-17 398.00 11-20 2.954,00 1,703.00 1.330.00 11-29 11-30 2487 2488 800.00 2.567.30 11-8 11-10 11-15 11-18 2479 2480 2481 2462 695.40 Total $14465.50 1.650.00 11-24 11-27 11-29 11-30 612.00 1.186.00 1.644,00 Total 16.250.70 The bank statement contained two bank memoranda 1. Acredit of $2.462.00 for the collection from a customer for Cullumber Company of an electronic funds transfer. 2. Adebit for the printing of additional company checks $86.60. At November 30, the cash balance per books was $11.911.20 and the cash balance per bank statement was $18.445.70. The bank did not make any errors, but Cullumber Company made two errors. Using the steps in the reconciliation procedur es bank reconciliation at November 30, 2022 istems that increase b e as per brand f ounders to decimal s 5.275.50) CULLUMBER COMPANY Bank Reconciliation