The bank portion of the bank reconciliation for Sheridan Company at October 31, 2022, is shown below. SHERIDAN COMPANY Bank Reconciliation October 31, 2022 Cash balance per bank $12,527.90 Add: Deposits in transit 1.530.20 14,058.10 Less: Outstanding checks Check Number Check Amount 2451 $ 1.260.40 2470 684.20 2471 844.50 2472 427.80 2474 1.050.00 4.266.90 Adjusted cash balance per bank $9.791.20 The adjusted tash balance per bank agreed with the cash balance per books at October 31. The November bank statement showed the following checks and deposits 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 Date Date 11-1 11-2 Checks Number 2470 2471 2474 2475 Deposits Amount $1,530.20 1.211.60 11-1 11-4 11-5 118 11-13 11-4 11-8 2476 11-10 Amount $684.20 844.50 1,050.00 1,640.70 2,830.00 600.00 1.730.00 1,330.00 695.40 91.10 575.50 940.00 $13,011,40 11-18 11-19 EFT 11-21 11-15 2477 2479 2480 2481 SC 2483 990.10 2.575.00 1.472.70 2.372.00 2,945.00 2.567.30 1.650.00 1.186.00 18.499.90 11-18 11-27 11-28 11-25 11-28 11-30 11-30 Total 11-29 2486 Total The cash records per books for November showed the following. Date 11-1 11-2 11-2 Cash Payments Journal Amount Date Number $1,640.70 11-20 2483 2,830.00 11-22 2484 600.00 11-23 2485 538.20 11-24 2486 1.703.00 11-29 2487 1,330.00 11-30 2488 695.40 Total 612.00 Number 2475 2476 2477 2478 2479 2480 2481 2482 Amount $575.50 823.40 974.80 940.00 398.00 800.00 $14,461.00 11-4 11-8 11-10 Cash Receipts Journal Date Amount 11-3 $1,211.60 11-7 990.10 11-12 2,575.00 11-17 1,472.70 11-20 2.954.00 11-24 2,567.30 11-27 1.650.00 11-29 1,186.00 11-30 1,464.00 Total 16,070.70 11-15 11-18 The bank statement container hun hank memoranda 0.6872 Total 16,070.70 The bank statement contained two bank memoranda: 1. Acredit of $2,372.00 for the collection from a customer for Sheridan Company of an electronic funds transfer. 2. A debit for the printing of additional company checks $91.10. At November 30, the cash balance per books was $11.429.40 and the cash balance per bank statement was $18,044.90. The bank did not make any errors, but Sheridan Company made two errors. (a) November 30, 2022 Cash balance per bank statement 18297.80 Add Deposits in transit 1584.00 19881.80 Less Outstanding checks No. 2451 126040 No. 2472 427.80 No. 2478 538.20 No. 2482 612.00 1 No. 2484 02410 No. 2485 974.80 No. 2487 398.00 No. 2488 B00.00 No. 2488 800.00 5836.45 Adjusted cash balance per bank $ 1404535 Cash balance per books 11756.60 Add Adjusted cash balance per books 2432.00 14, 188.60 Error in deposit 45 Error in recording check Check printing charge 89.35 143125 Adjusted cash balance per books 14045 35