The bank portion of the bank reconciliation for Sunland Company at October 31, 2020, is shown below. Sunland Company Bank Reconciliation October 31, 2020 Cash balance per bank $12,527.90 Add: Deposits in transit 1,350.20 13,878.10 Less: Outstanding checks Check Number 2451 2470 2471 2472 2474 Adjusted cash balance per bank Check Amount $1,420.40 564.20 684.50 286.80 1,090.00 4,045.90 $9,832.20 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 Amount 11-1 2470 $1,350.20 11-2 2471 1.291.60 11-5 2474 970.10 11-4 2475 2,615.00 11-8 2476 1,532.70 11-10 2477 2,282.00 11-15 2479 2,845.00 11-18 2480 2,487.30 11-27 2481 1,730.00 11-28 SC 1.146.00 $564.20 684.50 1,090.00 1,740.70 2,850.00 600.00 1,930.00 1,390.00 855.40 85.00 Date 11-1 11-4 11-8 11-13 11-18 11-19 EFT 11-21 11-25 11-28 11-30 11-30 715.50 Total 18,249.90 11-29 840.00 Total $13,345.30 The cash records per books for November showed the following. Cash Payments Date Number Amount Date Number 11-1 2475 $1,740.70 11-20 2483 11-2 2476 2,850.00 11-22 2484 11-2 2477 600.00 11-23 2485 11-4 2478 488.20 11-24 2486 11-8 2479 1,885.00 11-29 2487 11-10 2480 1,390.00 11-30 2488 11-15 2481 855.40 Total 11-18. 2482 652.00 2483 2486 Amount $715.50 789.50 964.80 840.00 398.00 850,00 $15,019.10 Cash Receipts Date 11-3 11-7 11-12 11-17 11-20 11-24 11-27 11-29 Amount $1.291.60 970.10 2,615.00 1,532.70 2,854.00 2,487.30 1,730.00 1,146.00 11-30 1,284.00 Total $15.910.70 The 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 bank statement was $17,432.50. The bank did not make any errors, but Sunland Company made two errors. Using the steps in the reconciliation procedure, prepare a bank reconciliation at November 30, 2020. (List items that increase balance as per bank & books first. Round answers to 2 decimal places, e.g. 52.75.) Sunland Company Bank Reconciliation For the Month Ended November 30, 2020 Cash balance per bank statement Add : Deposits in transit 11 ILI