The bank portion of the bank reconciliation for Swifty Company at November 30, 2022 was as follows. Swifty COMPANY Bank Reconciliation (Partial) November 30, 2022 Cash balance per bank $14707.90 Add: Deposits in transit 21530,20 17238.10 Less Outstandine checks Check Number Check Amount 3451 $ 2.260.10 3470 720.10 3471 844.10 3472 1.426.10 3474 1,05110 6.301.50 Adjusted cash balance per bank $10,936.00 The adjusted cash balance per bank agreed with the cash balance per books at November 30 The adjusted cash balance per bank agreed with the cash balance per books at November 30. The December bank statement showed the following checks and deposits. Bank Statement Checks Deposits Date Number Amount Date Amount 12-1 3451 $2,260.10 12-1 $ 2,530.20 12-2 3471 844.10 12-4 1.211.10 12-7 3472 1.426.10 12-8 2,365.10 12-4 3475 1,640.10 12-16 2,672.10 12-8 3476 1,300.10 12-21 2,945.10 12-10 3477 2.130.10 12-26 2,567.10 12-15 3479 3,080.10 12-29 2.836.10 12-27 3480 600.10 12-30 1,025.10 12-30 3482 475.60 Total $18.151.90 12-29 3483 1.140.10 12-31 3485 520.80 Total $15.417.30 The cash records per books for December showed the following Cash Receipts Journal Cash Payments Journal Amount Date Number Number Date Amount Date Amount 12-1 3475 12-20 3482 $475,60 123 $ 1.211.10 12-2 $1,640.10 1,300,10 2.130.10 3476 12-22 3483 1,140.10 2.365.10 12-7 12-2 3477 12-23 3484 12-15 797.10 2,672.10 12-4 3478 62140 12-24 3485 250.80 12-20 2,954.00 12-8 3479 3,080.10 12-30 3486 2,567.10 899.60 12-25 12-10 3480 2.836.10 600.10 Total $13.732.60 12-28 12-30 12-17 1,025.10 3481 807.50 12-31 1,690.50 Total $17,321.10 The bank statement contained two memoranda. 1 Acredit of 56,440.00 for the collection of a 56,300.00 note for Swifty Company plus interest of $160.00 and less a collection fee of $20.00. Swifty Company has not previously recorded any interest on the note: Adebit of $86.90 for an NSF check written by L. Rees, a customer At December 31, the check had not been redeposited in the bank 2 Using the five steps in the reconciliation procedure, prepare a bank reconciliation at December 31. (Round answers to 2 decimal places, eg. 52.75. List items that increase cash balance first. Reconcile cash belonce per bank first) SWIFTY COMPANY Bank Reconciliation S The bank portion of the bank reconciliation for Swifty Company at November 30, 2022 was as follows. Swifty COMPANY Bank Reconciliation (Partial) November 30, 2022 Cash balance per bank $14707.90 Add: Deposits in transit 21530,20 17238.10 Less Outstandine checks Check Number Check Amount 3451 $ 2.260.10 3470 720.10 3471 844.10 3472 1.426.10 3474 1,05110 6.301.50 Adjusted cash balance per bank $10,936.00 The adjusted cash balance per bank agreed with the cash balance per books at November 30 The adjusted cash balance per bank agreed with the cash balance per books at November 30. The December bank statement showed the following checks and deposits. Bank Statement Checks Deposits Date Number Amount Date Amount 12-1 3451 $2,260.10 12-1 $ 2,530.20 12-2 3471 844.10 12-4 1.211.10 12-7 3472 1.426.10 12-8 2,365.10 12-4 3475 1,640.10 12-16 2,672.10 12-8 3476 1,300.10 12-21 2,945.10 12-10 3477 2.130.10 12-26 2,567.10 12-15 3479 3,080.10 12-29 2.836.10 12-27 3480 600.10 12-30 1,025.10 12-30 3482 475.60 Total $18.151.90 12-29 3483 1.140.10 12-31 3485 520.80 Total $15.417.30 The cash records per books for December showed the following Cash Receipts Journal Cash Payments Journal Amount Date Number Number Date Amount Date Amount 12-1 3475 12-20 3482 $475,60 123 $ 1.211.10 12-2 $1,640.10 1,300,10 2.130.10 3476 12-22 3483 1,140.10 2.365.10 12-7 12-2 3477 12-23 3484 12-15 797.10 2,672.10 12-4 3478 62140 12-24 3485 250.80 12-20 2,954.00 12-8 3479 3,080.10 12-30 3486 2,567.10 899.60 12-25 12-10 3480 2.836.10 600.10 Total $13.732.60 12-28 12-30 12-17 1,025.10 3481 807.50 12-31 1,690.50 Total $17,321.10 The bank statement contained two memoranda. 1 Acredit of 56,440.00 for the collection of a 56,300.00 note for Swifty Company plus interest of $160.00 and less a collection fee of $20.00. Swifty Company has not previously recorded any interest on the note: Adebit of $86.90 for an NSF check written by L. Rees, a customer At December 31, the check had not been redeposited in the bank 2 Using the five steps in the reconciliation procedure, prepare a bank reconciliation at December 31. (Round answers to 2 decimal places, eg. 52.75. List items that increase cash balance first. Reconcile cash belonce per bank first) SWIFTY COMPANY Bank Reconciliation S