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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

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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 Add: Deposits in transit $12,567.90 1,530.20 14,098.10 Less: Outstanding checks Check Number Check Amount 2451 $ 1,260.40 684.20 2470 2471 844.50 2472 427.80 2474 1,050.00 4.266.90 Adjusted cash balance per bank $9.83120 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 Date 11-1 11-2 11-5 11-4 11-8 11-10 11-15 11-18 11-27 11-28 11-30 11-29 Number 2470 2471 2474 2475 2476 2477 2479 2480 2481 SC 2483 2486 Total Amount $684.20 844.50 1,050.00 1,640.70 2,830.00 600.00 1,720.00 1.330.00 695.40 990.10 575.50 Deposits Date Amount 11-1 $1,530.20 11-4 1,211.60 11-8 990.10 11-13 2,575.00 11-18 1.472.70 11-19 EFT 2,392.00 11-21 2,945,00 11-25 2,567.30 11-28 1,650.00 11-30 1.186.00 Total 18.519.90 940.00 $13.900.40 The cash records per books for November showed the following Date 11-1 11-2 11-2 11-4 11-8 11-10 11-15 Number 2475 2476 2477 2478 2479 2480 2481 Cash Payments Journal Amount Date Number $1,640.70 11-20 2483 2,830.00 11-22 2484 600.00 11-23 2485 538.20 11-24 2486 1,702.00 11-29 2487 1,330.00 11-30 2488 695.40 Total 612.00 Amount $575,50 824.40 974.80 940.00 398.00 800.00 Cash Receipts Journal Date Amount 1 1-3 $1,211.60 11-7 11-12 2,575.00 11-17 1.472.70 11-20 2,954.00 11-24 2,567.30 $14,461.00 11-27 1.650.00 11-18 2482 11-29 11-30 Total 1.504.00 16.110.70 The bank statement contained two bank memoranda: 1. Acredit of $2,392.00 for the collection from a customer for Wildhorse Co. of an electronic funds transfer 2. A debit for the printing of additional company checks $990.10. At November 30, the cash balance per books was $11.532.80 and the cash balance per bank statement was $17.239.30. The bank did not make any errors, but Wildhorse Co. made two errors. WILDHORSE CO. Bank Reconciliation November 30, 2022 Cash balance per bank statement 17239.30 Add : Deposits in transit 1504 18743.30 Less Outstanding checks No. 2451 126040 No. 2472 42780 No. 2478 538.20 No. 2482 612.00 i No. 2484 82440 No. 2485 974 80 No. 2487 398.00 No. 2488 800.00 S350 US. LUNCUUISCJJJjuuuy 5835.60 12907.70 Adjusted cash balance per bank S Cash balance per books Add : Electronic funds transfer received 2392.00 Less Error in recording check $ Error in deposit - 9.00 Check printing charge 990.10 i Adjusted cash balance per books

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