The bank portion of the bank reconciliation for Sunland Company at October 31, 2022, is as follows.

Sunland Company Bank Reconciliation October 31, 2022
Cash balance per bank				$ 12,527.90
Add: Deposits in transit				1,350.20
				13,878.10
Less: Outstanding checks
Check Number		Check Amount
2451		$ 1,420.40
2470		564.20
2471		684.50
2472		286.80
2474		1,090.00		4,045.90
Adjusted cash balance per bank				$ 9,832.20

The adjusted cash balance per bank agreed with the adjusted cash balance per books at October 31. All necessary journal entries were made at the end of October. 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		$ 564.20		11-1		$ 1,350.20
11-2		2471		684.50		11-4		1,291.60
11-5		2474		1,090.00		11-8		970.10
11-4		2475		1,740.70		11-13		2,615.00
11-8		2476		2,850.00		11-18		1,532.70
11-10		2477		600.00		11-19 EFT		2,282.00
11-15		2479		1,930.00		11-21		2,845.00
11-18		2480		1,390.00		11-25		2,487.30
11-27		2481		855.40		11-28		1,730.00
11-28		SC		85.00		11-30		1,146.00
11-30		2483		715.50		Total		18,249.90
11-29		2486		840.00
		Total		$ 13,345.30

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		$ 1,740.70		11-20		2483		$ 715.50		11-3		$ 1,291.60
11-2		2476		2,850.00		11-22		2484		789.50		11-7		970.10
11-2		2477		600.00		11-23		2485		964.80		11-12		2,615.00
11-4		2478		488.20		11-24		2486		840.00		11-17		1,532.70
11-8		2479		1,885.00		11-29		2487		398.00		11-20		2,854.00
11-10		2480		1,390.00		11-30		2488		850.00		11-24		2,487.30
11-15		2481		855.40		Total				$ 15,019.10		11-27		1,730.00
11-18		2482		652.00								11-29		1,146.00
												11-30		1,284.00
												Total		$ 15,910.70

The November bank statement contained two bank memoranda:

1.		A credit of $ 2,282.00 for the collection for Sunland Company of an electronic funds transfer.
2.		A debit for the printing of additional company checks $ 85.00.

At November 30, the cash balance per books was $ 10,723.80 and the cash balance per the bank statement was $ 17,432.50. The bank did not make any errors, but Sunland Company made two errors.

(a)

Prepare a bank reconciliation at November 30, 2022. (List items that increase balance as per bank & books first. Reconcile cash balance per bank first. Round answers to 2 decimal places, e.g. 52.75.)