was as follown. bank statement showed the foliowine cheds and deponts. The cast records per books for December showed the taboutas The bank statement coetained two meencrandx: was $19,239.10, The bank did not make any erron, but Langer Cempany made two errors. Instructions a. Prepase a bank reosedilition at December N3, 202 ins to reconding checks should be made to Accountu Proatle. The correction of ary erfori nelating to reconding cast recelpts should be made to Accounts Recthale)