The bank portion of the bank reconciliation for Langer Company at November 30, 2015, was as follows (see file).

The adjusted cash balance per bank agreed with the cash balance per books at November 30.

The December bank statement showed the following checks and deposits (see file).

The cash records per books for December showed the following (see file).

LANGER COMPANY
Bank Reconciliation
30-Nov-15
Cash balance per bank		14,367.90
Add: Deposits in transit		2,530.20
		16,898.10
Less: Outstanding checks
Check Number	Check Amount
3451	2,260.40
3470	720.10
3471	844.50
3472	1,426.80
3474	1,050.00	6,301.80
Adjusted cash balance per bank		10,596.30
		Bank Statement
Checks			Deposits
Date	Number	Amount	Date	Amount
1-Dec	3451	$2,260.40	1-Dec	$2,530.20
2-Dec	3471	844.5	4-Dec	1,211.60
7-Dec	3472	1,426.80	8-Dec	2,365.10
4-Dec	3475	1,640.70	16-Dec	2,672.70
8-Dec	3476	1,300.00	21-Dec	2,945.00
10-Dec	3477	2,130.00	26-Dec	2,567.30
15-Dec	3479	3,080.00	29-Dec	2,836.00
27-Dec	3480	600	30-Dec	1,025.00
30-Dec	3482	475.5	Total	$18,152.90
29-Dec	3483	1,140.00
31-Dec	3485	540.8
	Total	$15,438.70
Cash Payments Journal
Date	Number	Amount	Date	Number	Amount
1-Dec	3475	$1,640.70	20-Dec	3482	$475.50
2-Dec	3476	1,300.00	22-Dec	3483	1,140.00
2-Dec	3477	2,130.00	23-Dec	3484	798
4-Dec	3478	621.3	24-Dec	3485	450.8
8-Dec	3479	3,080.00	30-Dec	3486	889.5
10-Dec	3480	600	Total		$13,933.20
17-Dec	3481	807.4
Cash Receipts Journal
Date	Amount
3-Dec	$1,211.60
7-Dec	2,365.10
15-Dec	2,672.70
20-Dec	2,954.00
25-Dec	2,567.30
28-Dec	2,836.00
30-Dec	1,025.00
31-Dec	1,690.40
Total	$17,322.10

The bank statement contained two memoranda:

1. A credit of $5,145 for the collection of a $5,000 note for Langer Company plus interest of $160 and less a collection fee of $15. Langer Company has not accrued any interest on the note.

2. A debit of $572.80 for an NSF check written by L. Rees, a customer. At December 31, the check had not been redeposited in the bank.

At December 31, the cash balance per books was $12,485.20, and the cash balance per the bank statement was $20,154.30. The bank did not make any errors, but two errors were made by Langer Company.

A. Using the four steps in the reconciliation procedure, prepare a bank reconciliation at December 31. (Check Figure: Adj Cash Balance $16,958.40)

B. Prepare the adjusting entries based on the reconciliation.

(a)
Langer Company
Bank Reconciliation
December 31, 2015
(b) General Journal
Date	Account Titles				Debit	Credit
Dec. 31
31
31
31