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Current Attempt in Progress The bank portion of the bank reconciliation for Pharoah Company at October 31, 2022, is shown below. PHAROAH COMPANY Bank Reconciliation October 31, 2022 Cash balance per bank Add: Deposits in transit $12,517.90 1,530.20 14,048.10 Less: Outstanding checks Check Number Check Amount 2451 2470 2471 2472 2474 $ 1,260.40 684.20 844.50 427.80 1,050.00 4,266.90 $9,781.20 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. Date Checks Number 2470 11-1 11-2 11-5 11-4 2471 2474 2475 11-8 2476 2477 Bank Statement Deposits Amount Date Amount $ 684.20 11-1 $1,530.20 844.50 11-4 1,211.60 1,050.00 11-8 990.10 1,640.70 11-13 2,575.00 2.830.00 11-18 1,472.70 600.00 11-19 EFT 2,367.00 1,720.00 11-21 2,945.00 1,330.00 11-25 2,567.30 695.40 11-28 1,650.00 87.00 11-30 1,186.00 575.50 Total 18,494.90 940.00 $12,997.30 11-10 11-15 2479 11-18 2480 11-27 2481 SC 11-28 11-30 2483 11-29 2486 Total The cash records per books for November showed the following. Date 11-1 11-2 11-2 Number 2475 2476 2477 2478 2479 2480 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 1,330.00 11-30 2488 695.40 Total 612.00 Amount $575.50 827.50 974.80 940.00 8.00 800.00 $14,464.10 11-4 Cash Receipts Journal Date Amount 11-3 $ 1,211.60 11-7 990.10 11-12 2,575.00 11-17 1,472.70 11-20 2,954.00 11-24 2,567.30 11-27 1,650.00 11-29 1,186.00 11-30 1,454.00 Total 16,060.70 11-8 11-10 11-15 2481 2482 11-18 The bank statement contained two bank memoranda: 1. 2. A credit of $2,367.00 for the collection from a customer for Pharoah Company of an electronic funds transfer. A debit for the printing of additional company checks $87.00. At November 30, the cash balance per books was $11,404.80 and the cash balance per bank statement was $18,042.50. The bank did not make any errors, but Pharoah Company made 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, e.g. 5,275.50.) PHAROAH COMPANY Bank Reconciliation November 30, 2022 Cash balance per bank statement $ $ Add Deposits in transit Less Outstanding checks $ (A