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 Add: Deposits in transit $12,707.90 1,530.20 14,238.10 Less: Outstanding checks Check Number Check Anfount 2451 $1,260.40 2470 684.20 2471 844.50 2472 427.80 2474 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 11-15 2470 $684.20 11-1 $1,530.20 11-2 2471 844.50 11-4 1,211.60 11-5 2474 1,050.00 11-8 990.10 11-4 2475 1,640.70 11-13 2,575.00 11-8 2476 2,830.00 11-18 1,472.70 11-10 2477 600.00 11-19 EFT 2,462.00 11-15 2479 1,730.00 11-21 2,945.00 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 575.50 Total 18,589.90 11-29 2486 940.00 Total $13,006.90 The cash records per books for November showed the following. Cash Payments Journal Cash Receipts Journal Date Number Amount Date Number Amount Date Amount 11-1 2475 $1,640.70 11-20 2483 $575.50 11-3 $1,211.60 11-2 2476 2,830.00 11-22 2484 827.90 11-7 990.10 11-2 2477 600.00 11-23 2485 974.80 11-12 2,575.00 11-4 2478 538.20 11-24 2486 940.00 11-17 1,472.70 11-8 2479 1,703.00 11-29 2487 398.00 11-20 2.954.00 11-10 2480 1,330.00 11-30 2488 800.00 11-24 2.567.30 11-15 2481 695.40 Total $14,465.50 11-27 1,650.00 11-18 2482 612.00 11-29 1.186.00 11-30 1,644.00 Total 16,250.70 The bank statement contained two bank memoranda: 1. A credit of $2,462.00 for the collection from a customer for Cullumber Company of an electronic funds transfer. 2. A debit 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. should be made to Accounts Payable. The correction of any errors relating to recording cash receipts should be made to Accounts Receivable.) (Credit account titles are automatically indented when amount is entered. Do not indent manually. Round answers to 2 decimal places, e.g. 5,275.50.) Date Account Titles and Explanation Nov 30 Debit Credit Nov 30 (To record electronic funds transfer received by bank) Nov 30 (To record charge for printing company checks) Nov 30 (To correct error in recording check) (To correct error in deposit)