The bank portion of the bank reconciliation for Pina Colada Corp. at October 31, 2019, is shown below.

Pina Colada Corp. Bank Reconciliation October 31, 2019
Cash balance per bank				$12,407.90
Add: Deposits in transit				1,370.20
				13,778.10
Less: Outstanding checks
Check Number		Check Amount
2451		$ 1,240.40
2470		484.20
2471		924.50
2472		506.80
2474		1,110.00		4,265.90
Adjusted cash balance per bank				$9,512.20

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

Bank Statement
Checks and Debits						Deposits and Credits
Date		Number		Amount		Date		Amount
11-1		2470		$ 484.20		11-1		$ 1,370.20
11-2		2471		924.50		11-4		1,171.60
11-5		2474		1,110.00		11-8		1,010.10
11-4		2475		1,680.70		11-13		2,495.00
11-8		2476		2,770.00		11-18		1,532.70
11-10		2477		600.00		11-19 EFT		2,272.00
11-15		2479		1,950.00		11-21		2,945.00
11-18		2480		1,190.00		11-25		2,587.30
11-27		2481		655.40		11-28		1,750.00
11-28		SC		75.00		11-30		1,146.00
11-30		2483		715.50		Total		18,279.90
11-29		2486		1,120.00
		Total		$13,275.30

The cash records per books for November showed the following.

Cash Payments												Cash Receipts
Date		Number		Amount		Date		Number		Amount		Date		Amount
11-1		2475		$1,680.70		11-20		2483		$ 715.50		11-3		$ 1,171.60
11-2		2476		2,770.00		11-22		2484		809.50		11-7		1,010.10
11-2		2477		600.00		11-23		2485		1,014.80		11-12		2,495.00
11-4		2478		588.20		11-24		2486		1,120.00		11-17		1,532.70
11-8		2479		1,905.00		11-29		2487		448.00		11-20		2,954.00
11-10		2480		1,190.00		11-30		2488		810.00		11-24		2,587.30
11-15		2481		655.40		Total				$14,899.10		11-27		1,750.00
11-18		2482		592.00								11-29		1,146.00
												11-30		1,264.00
												Total		$15,910.70

The bank statement contained two bank memoranda:

1.		A credit of $2,272.00 for the collection for Pina Colada Corp. of an electronic funds transfer.
2.		A debit for the printing of additional company checks $75.00.

At November 30, the cash balance per books was $10,523.80 and the cash balance per bank statement was $17,412.50. The bank did not make any errors, but Pina Colada Corp. made two errors.

(a)

Using the steps in the reconciliation procedure, prepare a bank reconciliation at November 30, 2019. (List items that increase balance as per bank & books first. Round answers to 2 decimal places, e.g. 52.75.)

Using the steps in the reconciliation procedure, prepare a bank reconciliation at November 30, 2019. (List items that increase balance as per bank &books first. Round answers to 2 decimal places, e.g. 52.75.) Pina Colada Corp. Bank Reconciliation