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

LANGER COMPANY Bank Reconciliation November 30, 2017
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

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.

Bank Statement
Checks						Deposits
Date		Number		Amount		Date		Amount
12-1		3451		$2,260.40		12-1		$ 2,530.20
12-2		3471		844.50		12-4		1,211.60
12-7		3472		1,426.80		12-8		2,365.10
12-4		3475		1,640.70		12-16		2,672.70
12-8		3476		1,300.00		12-21		2,945.00
12-10		3477		2,130.00		12-26		2,567.30
12-15		3479		3,080.00		12-29		2,836.00
12-27		3480		600.00		12-30		1,025.00
12-30		3482		475.50		Total		$18,152.90
12-29		3483		1,140.00
12-31		3485		540.80
		Total		$15,438.70

The cash records per books for December showed the following.

Cash Payments Journal												Cash Receipts Journal
Date		Number		Amount		Date		Number		Amount		Date		Amount
12-1		3475		$1,640.70		12-20		3482		$475.50		12-3		$ 1,211.60
12-2		3476		1,300.00		12-22		3483		1,140.00		12-7		2,365.10
12-2		3477		2,130.00		12-23		3484		798.00		12-15		2,672.70
12-4		3478		621.30		12-24		3485		450.80		12-20		2,954.00
12-8		3479		3,080.00		12-30		3486		889.50		12-25		2,567.30
12-10		3480		600.00		Total				$13,933.20		12-28		2,836.00
12-17		3481		807.40								12-30		1,025.00
												12-31		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 $160.00 and less a collection fee of $15.00. 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.

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(Answer in this format):

Using the four steps in the reconciliation procedure, prepare a bank reconciliation at December 31. (Round answers to 2 decimal places, e.g. 52.75. List items that increase cash balance first. Reconcile cash balance per bank first.)

LANGER COMPANY Bank Reconciliation December 31, 2017
Adjusted cash balance per bankError in recording checkAdjusted cash balance per booksError in depositNote collected by bankCash balance per bank statementDeposits in transitNSF checkOutstanding checksCash balance per books					$
LessAdd :	Deposits in transitAdjusted cash balance per booksOutstanding checksNote collected by bankAdjusted cash balance per bankNSF checkError in recording checkCash balance per booksError in depositCash balance per bank statement
AddLess :
Error in recording checkCash balance per bank statementError in depositAdjusted cash balance per bankAdjusted cash balance per booksCash balance per booksDeposits in transitOutstanding checksNote collected by bankNSF check
No. 3451 No. 3470 No. 3471 No. 3472 No. 3474 No. 3475 No. 3476 No. 3477 No. 3478 No. 3479 No. 3480 No. 3481 No. 3482 No. 3483 No. 3484 No. 3485 No. 3486			$
No. 3451 No. 3470 No. 3471 No. 3472 No. 3474 No. 3475 No. 3476 No. 3477 No. 3478 No. 3479 No. 3480 No. 3481 No. 3482 No. 3483 No. 3484 No. 3485 No. 3486
No. 3451 No. 3470 No. 3471 No. 3472 No. 3474 No. 3475 No. 3476 No. 3477 No. 3478 No. 3479 No. 3480 No. 3481 No. 3482 No. 3483 No. 3484 No. 3485 No. 3486
No. 3451 No. 3470 No. 3471 No. 3472 No. 3474 No. 3475 No. 3476 No. 3477 No. 3478 No. 3479 No. 3480 No. 3481 No. 3482 No. 3483 No. 3484 No. 3485 No. 3486
No. 3451 No. 3470 No. 3471 No. 3472 No. 3474 No. 3475 No. 3476 No. 3477 No. 3478 No. 3479 No. 3480 No. 3481 No. 3482 No. 3483 No. 3484 No. 3485 No. 3486
No. 3451 No. 3470 No. 3471 No. 3472 No. 3474 No. 3475 No. 3476 No. 3477 No. 3478 No. 3479 No. 3480 No. 3481 No. 3482 No. 3483 No. 3484 No. 3485 No. 3486
Cash balance per bank statementOutstanding checksAdjusted cash balance per bankCash balance per booksDeposits in transitAdjusted cash balance per booksNote collected by bankNSF checkError in recording checkError in deposit					$
Outstanding checksNSF checkError in depositCash balance per booksAdjusted cash balance per booksDeposits in transitError in recording checkNote collected by bankCash balance per bank statementAdjusted cash balance per bank					$
AddLess :	Adjusted cash balance per booksCash balance per bank statementNote collected by bankError in recording checkNSF checkAdjusted cash balance per bankCash balance per booksError in depositDeposits in transitOutstanding checks
AddLess :
Deposits in transit NSF check Error in recording check Adjusted cash balance per books Cash balance per bank statement Outstanding checks Adjusted cash balance per bank Error in deposit Note collected by bank Cash balance per books			$
NSF check Cash balance per books Adjusted cash balance per books Error in recording check Error in deposit Adjusted cash balance per bank Cash balance per bank statement Outstanding checks Deposits in transit Note collected by bank
Error in recording check Note collected by bank Cash balance per bank statement Adjusted cash balance per books Error in deposit NSF check Adjusted cash balance per bank Cash balance per books Deposits in transit Outstanding checks
Deposits in transitNote collected by bankError in recording checkOutstanding checksNSF checkError in depositCash balance per booksAdjusted cash balance per booksAdjusted cash balance per bankCash balance per bank statement					$

SHOW LIST OF ACCOUNTS

Prepare the adjusting entries based on the reconciliation. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Round answers to 2 decimal places, e.g. 52.75. For error in check and deposit use accounts payable and accounts receivable.)

Date	Account Titles and Explanation	Debit	Credit
Dec. 31
	(To record collection of note receivable by bank)
Dec. 31
	(To record NSF Check)
Dec. 31
	(To correct error in recording check)
Dec. 31
	(To correct error in deposit)