The bank reconciliation for langer Company at November 30 2017, was as follows.

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.

The cash records per books for December showed the following.

The bank statement contained two memoranda: 1. A credit of 5335 for the collection of a 5190 note for Langer Company plus interest of 160.00 and less a collection fee of $15.00. Manger Company has not accrued any interest on the note. 2. A debit of 574.10 for an BAD check written by L. Ress, a customer. At December 31, the check had not been redeposited in the bank.

At December 31, the cash balance per books was 14395.20, and the cash balance per the bank statement was 22073.00. The bank did not make any errors, but two errors were made by langer Company.

Using the 4 steps in the reconciliation procedure prepare a bank reconciliation at December 31.

Prepare adjusting entries based on the reconciliation

Weygandt, Accounting Principles, 12e Assignment Gradebook ORION Downloadable eTextbook nt Problem 8-4A The bank portion of the bank reconciliation for Langer Company at November 30, 2017, wa LANGER COMPANY Bank Reconciliation November 30, 2017 Cash balance per bank Add: Deposits in transit $14,577.90 2,530.20 17,108.10 Less: Outstanding checks Check Number 3451 3470 3471 3472 3474 Check Amount $2,260.40 720.10 844.50 1,426.80 1,051.30 6,303.10 Adjusted cash balance per $10,805.00 bank The adjusted cash balance per bank agreed with the cash balance per books a The December bank statement shoied the following checks and deposits t November 30 ?? Bank Statement