The bank portion of the bank reconciliation for Cullumber Company at October 31, 2017, is as follows. CULLUMBER COMPANY Bank Reconciliation October 31, 2017 Cash balance per bank Add: Deposits in transit $12,597.90 1,530.20 14,128.10 Less: Outstanding checks Check Number 2451 Check Amount $ 1,260.40 684.20 2470 844.50 2471 2472 428.25 2474 1,050.00 4,267.35 $9,860.75 Adjusted cash balance per bank 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 Date Number Amount 11-1 2470 11-2 2471 11-5 2474 11-4 2475 Deposits Date Amount 11-1 $ 1,530.20 11-4 1,211.60 11-8 990.10 11-13 2,575.00 11-18 1,472.70 11-21 2,945.00 11-25 2,567.30 11-28 1,650.00 11-30 1,186.00 Total 16,127.90 11-8 $ 684.20 844.50 1,050.00 1,640.70 2,830.00 600.00 1,730.00 1,330.00 695.40 2476 11-10 2477 11-15 2479 11-18 2480 11-27 2481 11-30 2483 575.50 11-29 2486 940.00 Total $12,920.30 The cash records per books for November showed the following. Cash Receipts Journal Date Number Amount Date Amount 11-1 2475 Cash Payments Journal Amount Date Number $1,640.70 11-20 2483 2,830.00 11-22 2484 600.00 11-23 2485 11-3 $575.50 828.05 11-2 2476 11-7 11-2 2477 974.80 11-12 $ 1,211.60 990.10 2,575.00 1,472.70 2,954.00 2,567.30 11-4 2478 11-24 2486 11-17 11-8 2479 538.20 1,703.00 1,330.00 11-29 2487 940.00 398.00 800.00 11-20 11-10 2480 11-30 2488 11-24 11-15 2481 695.40 Total $14,465.65 11-27 1,650.00 11-18 2482 612.00 11-29 11-30 1,186.00 1,534.00 $16,140.70 Total The bank statement contained two bank memoranda: 1. A credit of $2,407.00 for the collection for Cullumber Company of an electronic funds transfer. A debit for the printing of additional company checks $86.45. 2. At November 30, the cash balance per books was $11,535.80 and the cash balance per bank statement was $18,126.05. The bank did not make any errors, but Cullumber Company made two errors. Using the steps in the reconciliation procedure, prepare a bank reconciliation at November 30, 2017. (List items that increase balance as per bank & books first. Round answers to 2 decimal places, eg. 52.75.) CULLUMBER COMPANY Bank Reconciliation November 30, 2017 $ $ V - % 8 .. 2 8