The bank portion of the bank reconciliation for Rintala Company at November 30, 2014, was as follows.

Rintala Company Bank Reconciliation November 30, 2014
Cash balance per bank				$14,849.34
Add: Deposits in transit				2,530.20
Less: Outstanding checks				17,379.54
Check Number		Check Amount
3451		$ 2,260.40
3470		720.10
3471		844.50
3472		1,426.80
3474		1,057.91		6,309.71
Adjusted cash balance per bank				$11,069.83

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		530.80
		Total		$15,428.70

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		790.09		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		1,889.50		12-25		2,567.30
12-10		3480		600.00		Total				$14,825.29		12-28		2,836.00
12-17		3481		807.40								12-30		1,025.00
												12-31		1,190.40
												Total		$16,822.10

The bank statement contained two memoranda:

1.		A credit of $3,838.15 for the collection of a $3,693.15 note for Rintala Company plus interest of $160.00 and less a collection fee of $15.00. Rintala Company has not accrued any interest on the note.
2.		A debit of $580.71 for an NSF check written by D. Chagnon, a customer. At December 31, the check had not been redeposited in the bank.

At December 31, the cash balance per books was $13,066.64, and the cash balance per the bank statement was $20,830.98. The bank did not make any errors, but two errors were made by Rintala Company.