The bank portion of the bank reconciliation for Oriole Company at November 30, 2022, was as follows. Oriole Company Bank Reconciliation November 30, 2022 Cash balance per bank $14,767.90 Add: Deposits in transit 2,530.20 17,298.10 Less: Outstanding checks Check Number Check Amount 3451 $2,260.40 3470 720.10 3471 844.50 3472 1,426.80 3474 1,051.50 6,303.30 $10,994.80 Adjusted cash balance per bank 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 2,365.1 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 530.80 Total $15,428.70 The cash records per books for December showed the following Cash Receipts Journal Cash Payments Journal Amount Date Number 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 2,365.1 12-2 3477 2,130.00 12-23 3484 796,50 12-15 2,672.70 12-4 3478 621.30 12-24 3485 350.80 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 $13,831.70 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. Acredit of $2,360 for the collection of Oriole Company of an electronic funds transfer. A debit for the printing of additional company checks $87. 2. At December 31, the cash balance per books was $14,485.20, and the cash balance per the bank statement was $19.765.10. The bank did not make any errors, but Oriole Company made two errors. Prepare a bank reconciliation at December 31, 2022. (Round answers to 2 decimal places, eg. 52.75. List items that increase cash balance first. Reconcile cash balance per bank first.) ORIOLE COMPANY Bank Reconciliation $ $ $