The bank portion of the bank reconciliation for Waterway Company at November 30, 2022, was as follows. Waterway Company Bank Reconciliation November 30, 2022 Cash balance per bank Add: Deposits in transit Less: Outstanding checks Check Number Check Amount 3451 $2,260.40 3470 720.10 3471 844.50 3472 1,426.80 $14,777.90 2,530.20 17,308.10 3474 1,053.00 6,304.80 Adjusted cash balance per bank $11,003.30 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 $2,260.40 12-1 $2,530.20 12-2 3471 844.50 12-4 1,211.60 12-7 3472 1,426.80 12-8 2,365.1 12-4 3475 1,640.70 12-16 2,672.70 12-8 3476 1,300.00 12-21 2,945.00 12-10 3477 2,130.00 12-26 2,567.30 12-15 3479 3,080.00 12-29 2,836.00 12-27 3480 600.00 12-30 1,025.00 12-30 3482 475.50 Total $18,152.90 12-29 3483 1,140.00 13.31 3100 510.80 12-29 3483 1,140.00 12-31 3485 540.80 Total $15,438.70 The cash records per books for December showed the following. The cash records per books for December showed the following. Cash Payments Journal Date Number Amount Date Number Amount Date Cash Receipts Journal Amount 12-1 3475 $1,640.70 12-20 3482 $475.50 12-3 $1,211.60 12-2 3476 1,300.00 12-22 3483 1,140.00 12-7 2,365.1 12-2 3477 2,130.00 12-23 3484 795.00 12-15 2,672.70 12-4 3478 621.30 12-24 3485 450.80 12-20 2,954.00 12-8 3479 3,080.00 12-30 3486 889.50 12-25 2,567.30 12-10 3480 600.00 Total $13,930.20 12-28 2,836.00 12-17 3481 807.40 12-30 1,025.00 12-31 1,690.40 Total $17,322.10 The bank statement contained two memoranda: 1. A credit of $2,350 for the collection of Waterway Company of an electronic funds transfer. 2. A debit for the printing of additional company checks $88. At December 31, the cash balance per books was $14,395.20, and the cash balance per the bank statement was $19,754.10. The bank did not make any errors, but Waterway Company made two errors. Precember 31, 2001 Round 2 decimal places, eg 52.75. List that increas balance first Reconcile cash balance per bank first) WESTERWAY COMPANY Rank Reconciliation Ch De 3470 December 2009 1477792 No. Account Titles and Explanation Dec. 31 Dec. 31 (To record collection of electronic funds transfer by bank.) Dec. 31 (To record bank service charge) Dec. 31 (To correct error in recording check) (To correct error in deposit) Debit Credit