The bank portion of the bank reconciliation for Wildhorse Co. at October 31, 2022, is shown below. WILDHORSE CO. Bank Reconciliation October 31, 2022 Cash balance per bank $12,677.90 Add: Deposits in transit 1,530.20 14,208.10 Less: Outstanding checks Check Number Check Amount 2451 $ 1.260.40 2470 684.20 2471 844.50 2472 427.80 1,050.00 2474 4,266.90 $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 follo checks and deposits Bank Statement Checks Deposits Date Number Amount DateAmount Bank Statement Checks Deposits Amount Date 11-1 Number 2470 Amount $684.20 Date 11-1 $1,530.20 11- 2 2471 844.50 11-4 1.211.60 11-5 2474 11-4 2475 11-8 11-10 11-15 2476 2477 2479 11-8 11-13 11-18 11-19 EFT 11-21 11-25 11-28 11-30 Total 1,050.00 1,640.70 2,830.00 600.00 1,740.00 1.330.00 695.40 91.50 575.50 940.00 $13,021.80 990.10 2,575.00 1.472.70 2,447.00 2,945.00 2,567.30 1,650.00 1,186.00 18,574.90 11-18 2480 11-27 2481 11-28 SC 11-30 2483 11-29 2486 Total The cash records per books for November showed the following. Cash Payments Journal Cash Receipts Journal Mmmm The cash records per books for November showed the following Cash Payments Journal Cash Receipts Journal Date Number Amount Date Number Amount Date Amount 11-1 2475 $1,640.70 11-20 2483 $1,211.60 $575.50 823.00 11-3 11-7 11-2 2476 2,830.00 11-22 2484 990.10 2,575.00 11-2 2477 600.00 11-23 2485 974.80 11-12 11-4 2478 538.20 11-24 2486 940.00 11-17 11-8 2479 398.00 11-20 1,704.00 1,330.00 695.40 2487 2488 11-10 1,472.70 2,954.00 2,567.30 1,650.00 11-29 11-30 Total 2480 800.00 $14.461.60 11-15 2481 11-24 11-27 11-29 11-18 2482 612.00 1,186.00 11-30 1,614.00 Total 16,220.70 The bank statement contained two bank memoranda: 1. Acredit of $2.447.00 for the collection from a customer for Wildhorse Co. of an electronic funds transfer 2. A debit for the printing of additional company checks $91.50. At November 30, the cash balance per books was 511,833.40 and the cash balance per bank statement was $18,364 10. The bank did not mall errors, but Wildhorse Comade two errors 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, eg. 5,275.50.) WILDHORSE CO. Bank Reconciliation November 30, 2022 Cash balance per bank statement $ 18,364.10 Add Add : Deposits in transit Deposit intransit 1614.00 19.978.10 Less : Outstanding checks No. 2451 1.260.40 427 80 i No. 2472 538 20 1 No. 2478 612001 No. 2482 822.00 1 No. 2484 974.80 No. 2485 398.00 i No. 2487 800.00 No. 2488 5,834.20 i 14.143.90 Adjusted cash balance per bank $ 11.833.40 Cash balance per books 2.447.00 Add : Electronic funds transfer received 14280.40 36.001 Error in recording check 9.00 i Error in deposit 9150 Check printing charge Adjusted cash balance per books e Textbook and Media List of Accounts Prepare the adjusting entries based on the reconciliation. (Note: The correction of any errors pertaining to recording checks should be made to Accounts Payable. The correction of any errors relating to recording cash receipts should be made to Accounts Receivable.) (Credit account titles and automatically indented when amount is entered. Do not indent manually. Round answers to 2 decimal places, eg. 5,275.50.) Date Account Titles and Explanation Debit Credit Nov 30 (To record electronic funds transfer received by bank) Nov 30 (To record charge for printing company checks) Nov 30 (To correct error in recording check) Nov 30 To correct error in deposit) e Textbook and Media