The bank portion of the bank reconciliation for Ivanhoe Company at October 31, 2022, is shown below. IVANHOE COMPANY Bank Reconciliation October 31, 2022 Cash balance per bank $12,607.90 Add: Deposits in transit 1,530.20 14,138.10 Less: Outstanding checks Check Number Check Amount 2451 $ 1,260.40 2470 684.20 844.50 2471 2472 427.80 2474 1,050.00 4.266.90 Adjusted cash balance per bank $9,871.20 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 11-1 Number 2470 Amount $ 684.20 Date 11-1 Amount $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 11-8 11-10 11-15 2476 2477 2479 2,830.00 600.00 1,750.00 11-13 11-18 11-19 EFT 11-21 11-25 2,575.00 1,472.70 2,412.00 2,945.00 11-18 2480 1,330.00 2,567.30 11-27 2481 11-28 1,650.00 695.40 90.35 11-28 SC 11-30 1,186.00 11-30 2483 575.50 Total 18,539.90 11-29 2486 940.00 Total $13,030.65 The cash records per books for November showed the following. Cash Payments Journal Cash Receipts Journal Date Amount Date 11-1 Amount $575.50 11-3 $ 1.211.60 11-2 824.15 11-7 990.10 11-2 Number Amount Date 2475 $1,640.70 11-20 2476 2,830.00 11-22 2477 600.00 11-23 2478 538.20 11-24 2479 1,705.00 11-29 2480 1,330.00 11-30 Number 2483 2484 2485 2486 2487 2488 974.80 11-12 2,575.00 11-4 940.00 11-17 1,472.70 11-8 398.00 11-20 2,954.00 11-10 800.00 11-24 2,567.30 11-15 2481 695.40 Total $14.463.75 11-27 1,650.00 11-18 2482 612.00 11-29 1,186.00 11-30 1,544.00 Total 16,150.70 The bank statement contained two bank memoranda: 1. Acredit of $2,412.00 for the collection from a customer for Ivanhoe Company of an electronic funds transfer. 2. Adebit for the printing of additional company checks $90.35. At November 30, the cash balance per books was $11,632.20 and the cash balance per bank statement was $18,191.20. The bank did not make any errors, but Ivanhoe Company made two errors. Using the steps in the reconciliation procedure, prepare a bank reconciliation at November 30, 2022. (List items that increase balance as per bank and books first. Round answers to 2 decimal places, eg 5,275.50.) IVANHOE COMPANY Bank Reconciliation Adjusted cash balance per books