The bank portion of the bank reconciliation for Nash Florists. at November 30, 2020, was as follo NASH Florists Bank Reconciliation November 30, 2020 Cash balance per bank HK $11,808.00 Add: Deposits in transit 2,050.00 Less: Outstanding checks 13,858.00 Check Number Check Amount 3451 HK $ 1,886.00 3470 574.00 3471 656.00 3472 1,148.00 3474 820.00 5,084.00 Adjusted cash balance per bank HK $8,774.00 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 HK $1,886.00 12-1 HK$ 2,050.00 12-2 3471 656.00 12-4 984.00 12-7 3472 1,148.00 12-8 1,968.00 12-4 3475 1,312.00 12-16 2,214.00 12-8 3476 1,066.00 12-21 2,378.00 12-10 3477 1,722.00 12-26 2,132.00 12-15 3479 2,460.00 12-29 2,296.00 12-27 3480 492.00 12-30 820.00 12-30 3482 410.00 Total HK $14,842.00 12-29 3483 902.00 12-31 3485 443.00 121 540) 443.UU Total HK $12,497.00 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 HK $1,312.00 12-20 3482 HK $410.00 12-3 HK$ 984.00 12-2 3476 1,066.00 12-22 3483 902.00 12-7 1,968.00 12-2 3477 1,722.00 12-23 3484 656.00 12-15 2,214.00 12-4 3478 492.00 12-24 3485 328.00 12-20 2,460.00 12-8 3479 2,460.00 12-30 3486 738.00 12-25 2,132.00 12-10 3480 492.00 Total HK $11,234.00 12-28 2,296.00 12-17 3481 656.00 12-30 820.00 12-31 1,394.00 Total HK $14,268.00 The bank statement contained two memoranda: 1. A credit of HK$1,993.00 for the collection of Nash Florists of an electronic funds transfer. 2. A debit for the printing of additional company checks HK$74.00. At December 31, the cash balance per books was HK $11,480.00, and the cash balance per the bank statement was HK $15,744.00. The bank did not make any errors, but two errors were made by Nash. NASH LTD Bank Reconciliation December 31, 2020 HK$ HK $ > HK$ HK$ HK $ HK $ > HK$ Date Account Titles and Explanation Debit Credit Dec. 31 (Cash received against receivables) 31 (Bank charge expense paid) 31 (Cash paid against accounts payable) 31 (Accounts receivables paid off)