The bank portion of last months bank reconciliation for Crane Limited at October 31 is shown here:

CRANE LIMITED Bank Reconciliation October 31
Cash balance per bank				$24,920
Add: Deposits in transit				2,972
				27,892
Less: Outstanding cheques
#2472		$1,430
#2473		1,600
#2474		1,038		4,068
Reconciled cash balance				$23,824

The reconciled cash balance per bank agreed with the reconciled cash balance per books after the bank reconciliation at October 31. The November bank statement showed the following:

CRANE LIMITED Bank Statement November 30
Date			Description		Amounts Deducted from Account (Debits)		Amounts Added to Account (Credits)		Balance
Oct.	31								24,920
Nov.	1		Cheque, No. 2472		1,430				23,490
	1		Deposit				2,972		26,462
	2		Cheque, No. 2473		1,600				24,862
	3		Deposit				2,350		27,212
	4		Cheque, No. 2475		3,357				23,855
	7		Deposit				2,130		25,985
	8		Cheque, No. 2476		5,710				20,275
	10		Cheque, No. 2477		1,200				19,075
	14		Deposit				4,930		24,005
	15		Cheque, No. 2478		3,100				20,905
	15		EFT, salaries		6,500				14,405
	20		Deposit				5,890		20,295
	25		Returned chequeNSF, Giasson Developments		400				19,895
	25		NSF fee		8				19,887
	26		Cheque, No. 2479		1,410				18,477
	27		Deposit				3,100		21,577
	28		EFT, collection of note receivable and interest				5,048		26,625
	30		Cheque, No. 2481		1,099				25,526
	30		EFT, salaries		6,500				19,026
	30		Bank service charges		5				19,021

The cash records per books for November showed the following:

Cash Receipts					Cash Payments
Date			Amount		Date			Number		Amount
Nov.	3		$2,350		Nov.	1		2475		$ 3,357
	7		2,130			2		2476		4,710
	12		4,930			2		2477		1,200
	20		5,908			8		2478		3,100
	27		3,100			15		2479		1,410
	30		2,808			15		EFT, salaries		6,500
			$21,226			18		2480		1,324
						20		2481		1,099
						29		2482		1,720
						30		EFT, salaries		6,500
										$30,920

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

Cash balance per books

$Type your answer here