The bank portion of the bank reconciliation for Wildhorse Co. at October 31, 2022, is shown below. WILDHORSE CO. Bank Reconciliation October 31, 2022 $12,677.90 Cash balance per bank Add: Deposits in transit 1,530.20 14,208.10 Less: Outstanding checks Check Number Check Amount $1,260.40 2451 2470 684.20 2471 844.50 2472 427.80 1,050.00 4,266.90 2474 $9,941.20 Adjusted cash balance per bank 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. 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 Deposits Date Number Amount Date Amount 11-1 $684.20 $1,530.20 2470 11-1 11-2 844.50 2471 11-4 1,211.60 2474 11-5 1,050.00 11-8 990.10 2475 1,640.70 11-13 11-4 2,575.00 11-8 2476 2,830.00 11-18 1,472.70 11-10 2477 600.00 11-19 EFT 2,447.00 11-15 2479 1,740.00 11-21 2,945.00 2480 11-25 11-18 1,330.00 2,567.30 2481 11-27 695.40 11-28 1,650.00 1,186.00 11-28 SC 91.50 11-30 18,574.90 Total 11-30 2483 575.50 940.00 11-29 2486 $13,021.80 Total The cash records per books for November showed the following. Cash Payments Journal Cash Receipts Journal Number Date Number Date Amount Amount Date Amount $1,640.70 $575.50 $1,211.60 2475 11-20 2483 11-3 11-1 11-2 2,830.00 2484 11-7 990.10 2476 11-22 823.00 11-2 11-23 2485 2,575.00 2477 600.00 974.80 11-12 2478 1,472.70 11-4 538.20 11-24 2486 940.00 11-17 11-8 2487 2479 1,704.00 11-29 398.00 11-20 2,954.00 11-10 2480 1,330.00 11-30 800.00 2488 11-24 2,567.30 $14,461.60 Total 1,650.00 11-15 2481 695.40 11-27 2482 11-18 612.00 11-29 1,186.00 1,614.00 11-30 16,220.70 Total The bank statement contained two bank memoranda: A credit of $2,447.00 for the collection from a customer for Wildhorse Co. of an electronic funds transfer. 1. A debit for the printing of additional company checks $91.50. 2. At November 30, the cash balance per books was $11,833.40 and the cash balance per bank statement was $18,364.10. The bank did not make any errors, but Wildhorse Co. made two errors. (a) Using the steps in the reconciliation procedure, prepare a bank reconciliation at November 30, 2022. (List items that increase balance as per bank and books first. Round answers to 2 decimal places, e.g. 5,275. 50.) WILDHORSE CO. Bank Reconciliation November 30, 2022 $ Cash balance per bank statement $ tA $ $ $ $ $ $