The bank portion of the bank reconciliation for Sheridan Company at October 31, 2017, is shown below. SHERIDAN COMPANY Bank Reconciliation October 31, 2017 Cash balance per bank $12,637.90 Add: Deposits in transit 1,530.20 14.168.10 Less: Outstanding checks Check Number Check Amount 2451 $ 1.260.40 2470 684.20 2471 844.50 2472 429.30 2474 1,050.00 4,268.40 Adjusted cash balance per bank $9.899.70 The adjusted cash balance per bank agreed with the cash balance per books at October 31. The Bank Statement Checks Deposits Number Amount Date 11-1 Date Amount 2470 $684.20 11-1 $1,530.20 11-2 2471 844.50 11-5 2474 11-4 11-8 1,211.60 990.10 2,575.00 11-4 1,050.00 1,640.70 2,830.00 2475 11-13 11-8 2476 11-10 2477 11-15 11-18 11-21 11-25 11-28 600.00 1,740.00 1,330.00 2479 11-18 2480 1.472.70 2,945.00 2,567.30 1,650.00 1,186.00 16,127.90 11-27 2481 695.40 11-30 11-30 2483 Total 11-29 2486 575.50 940.00 $12,930.30 Total USCIS BUHL SWC Myswcw You The cash records per books for November showed the following. Cash Payments Journal Cash Receipts Journal Date Number Amount Date Number Amount Date Amount 11-1 2475 2483 $575.50 11-3 827.00 11-7 11-2 11-2 974.80 11-12 2476 2477 2478 2479 2480 2481 2482 940.00 $1,640.70 11-20 2,830.00 11-22 600.00 11-23 538.20 11-24 1.704.00 11-29 1.330.00 11-30 695.40 Total 612.00 $1,211.60 990.10 2.575.00 1,472.70 2,954.00 2484 2485 2486 2487 2488 11-4 11-8 11-10 11-15 11-18 11-17 11-20 398.00 800.00 11-24 2,567.30 $14,465.60 11-27 1.650.00 11-29 1,186,00 11-30 1,574.00 Total $16,180.70 The bank statement contained two bank memoranda: 1. Acredit of $2,427.00 for the collection for Sheridan Company of an electronic funds transfer. 2. A debit for the printing of additional company checks $87.50. At November 30, the cash balance per books was $11,614.80 and the cash balance per bank statement was $18.175.00. TH