The bank portion of the bank reconciliation for Langer Company at November 30, 2017, was as follows.

Accounts Payable Accounts Receivable Accumulated Depreciation-Equipment Cash Cash Over and Short Charitable Contribution Expense Cost of Goods Sold Delivery Expense Depreciation Expense Entertainment Expense Equipment Freight-Out Insurance Expense Interest Revenue Inventory Miscellaneous Expense Notes Receivable Owner's Capital Petty Cash Postage Expense Prepaid Insurance Salaries and Wages Expense Sales Discounts Sales Revenue Supplies Travel Expense

(Hint: The correction of any errors pertaining to recording checks should be made to Accounts Payable. The correction of any errors relating to recording cash receipts should be made to Accounts Receivable.)