The EFT collection on November 29 was not previously recorded. The collection of the note was for $4,600, plus $106 interest. Interest was not previously accrued. EFT payments are recorded when they occur. The bank did not make any errors. Two errors were made by the company: one in recording a cheque and one in recording a cash receipt. The correction of any errors in the recording of cheques should be made to Accounts Payable. The correction of any errors in the recording of cash receipts should be made to Accounts Receivable.

Calculate the cash balance per books as at November 30, prior to reconciliation