The bank portion of the bank reconciliation for Sunland Company at October 31, 2021, was as follows: SUNLAND COMPANY Bank Reconciliation October 31, 2021 Cash balance per bank Add: Deposits in transit $11,252 1,560 12,812 Less: Outstanding cheques #2451 #2470 #2471 #2472 #2474 Adjusted cash balance per bank $1,300 900 822 543 1,050 4,615 $8,197 The adjusted cash balance per bank agreed with the cash balance per books at October 31. The November bank statement showed the following: The adjusted cash balance per bank agreed with the cash balance per books at October 31. The November bank statement showed the following: SUNLAND COMPANY Bank Statement November 30, 2021 Cheques and Other Debits Number Amount Deposits $1,560 2470 2471 2475 2474 2476 2477 $900 822 1,641 1,050 1,620 1,182 990 600 2,575 Date Oct. 31 Nov. 3 4 5 6 7 10 13 14 18 21 25 26 27 28 28 30 Amount $11,252 11,912 11,090 10,631 9,581 8,951 8,351 10,926 9,176 9,220 11,053 13,350 12,655 14,305 15,915 16,553 14,293 2479 2480 1,750 1,330 1,374 1,833 2,567 NSF 2481 270 695 2486 2483 LN 900 548 2,260 1,650 EFT 2,510 1,186 Additional information from the bank statement: 1. 2. The EFT of $2,510 is an electronic transfer from a customer in payment of its account. The amount includes $80 of interest that Sunland Company had not previously accrued. The NSF for $270 is a $255 cheque from a customer, Pendray Holdings, in payment of its account, plus a $15 processing fee. The company's policy is to pass on all NSF service charges to the customer. The LN is a payment of a note payable with the bank and consists of $260 interest and $2,000 principal. At November 30, the cash balance per books was $9,555. The bank did not make any errors. 3. 4. The cash records per books for November follow. Two errors were made by Sunland Company. Date Nov. 3 3 4 20 Number 2475 2476 2477 2478 2479 2480 2481 Cash Payments Amount Date $1,641 Nov. 18 1,260 600 21 570 24 1,750 1,330 28 Total Number 2482 2483 2484 2485 2486 2487 Amount $596 548 810 970 900 1,210 $12,880 6 8 26 10 14 695 Cash Receipts Date Amount Nov. 3 $1,182 7 990 12 2,575 17 1,374 20 1,388 24 2,567 27 1,650 28 1,186 30 1,326 Total $14,238 Prepare a bank reconciliation at November 30. (List items that increase balance as per bank & books first.) SUNLAND COMPANY Bank Reconciliation November 30, 2021 $ >