The bank portion of the bank reconciliation for Pharoah Company at October 31, 2021, was as follows:

PHAROAH COMPANY Bank Reconciliation October 31, 2021
Cash balance per bank				$11,769
Add: Deposits in transit				1,540
				13,309
Less: Outstanding cheques
#2451		$1,400
#2470		920
#2471		845
#2472		522
#2474		1,060		4,747
Adjusted cash balance per bank				$8,562

The adjusted cash balance per bank agreed with the cash balance per books at October 31. The November bank statement showed the following:

PHAROAH COMPANY Bank Statement November 30, 2021
		Cheques and Other Debits
Date		Number			Amount			Deposits			Amount
Oct. 31											$11,769
Nov. 3		2470			$920			$1,540			12,389
4		2471			845						11,544
5		2475			1,641			1,216			11,119
6		2474			1,060						10,059
7		2476			1,930			990			9,119
10		2477			600						8,519
13								2,575			11,094
14		2479			1,750						9,344
18		2480			1,330			1,526			9,540
21								3,844			13,384
25		NSF			270			2,567			15,681
26		2481			695						14,986
27								1,650			16,636
28		2486			900			EFT 2,490			18,226
28		2483			617			1,186			18,795
30		LN			2,260						16,535

Additional information from the bank statement:

1.		The EFT of $2,490 is an electronic transfer from a customer in payment of its account. The amount includes $60 of interest that Pharoah Company had not previously accrued.
2.		The NSF for $270 is a $255 cheque from a customer, Pendray Holdings, in payment of its account, plus a $15 processing fee. The companys policy is to pass on all NSF service charges to the customer.
3.		The LN is a payment of a note payable with the bank and consists of $260 interest and $2,000 principal.
4.		At November 30, the cash balance per books was $11,987. The bank did not make any errors.

The cash records per books for November follow. Two errors were made by Pharoah Company.

Cash Payments
Date		Number			Amount			Date			Number			Amount
Nov. 3		2475			$1,641			Nov. 18			2482			$624
3		2476			1,390			20			2483			617
4		2477			600			21			2484			809
6		2478			523			24			2485			953
8		2479			1,750			26			2486			900
10		2480			1,330			28			2487			1,270
14		2481			695			Total						$13,102

Cash Receipts
Date		Amount
Nov. 3		$1,216
7		990
12		2,575
17		1,526
20		3,488
24		2,567
27		1,650
28		1,186
30		1,329
Total		$16,527

Prepare a bank reconciliation at November 30.