The bank portion of the bank reconciliation for Langer Company at November 30, 2014, 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 $5,145 for the collection of a $5,000 note for Langer Company plus interest of $160 and less a collection fee of $15. Langer Company has not accrued any interest on the note.
2. A debit of $572.80 for an NSF check written by L. Rees, a customer. At December 31, the check had not been redeposited in the bank.
At December 31, the cash balance per books was $12,485.20, and the cash balance per the bank statement was $20,154.30. The bank did not make any errors, but two errors were made by Langer Company.

Instructions
(a) Using the four steps in the reconciliation procedure, prepare a bank reconciliation at December 31.
(b) Prepare the adjusting entries based on the reconciliation. (Hint: The correction of any errors pertaining to recording checks should be made to Accounts Payable. The correction of any errors relating to recording cash receipts should be made to AccountsReceivable.)

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6170 2 01525765-2 31674632-5 52369580_1 1 2 2 2 2 2 18 61690 e14812223 22222222 0 t458700 000-0 5087 0 9 28463 2 10641 54 11123 11256790235 e-1274 057091 8112323 Cash Receipts Journal Cash Payments Journal Date Number Amount Date Number Amount Date Amount 12-1 3475 $1,640.70 2-20 3482 475.50 12-3 1,211.60 2,365.10 2,672.70 2,954.00 2,567.30 2,836.00 1,025.00 1,690.40 12-7 12-15 12-20 12-25 12-28 12-30 12-31 12-2 12-2 12-4 12-8 12-10 3480 12-17 3481 3476 1,300.00 12-22 348 3477 2,130.00 12-23 3484 3478 3479 3,080.00 12-30 3486 1,140.00 798.00 450.80 889.50 621.30 12-24 3485 600.00 Total $13,933.20 807.40 Total $17,322.10