The bank portion of last month's bank reconciliation for Wildhorse Limited at October 31 is shown here: WILDHORSE LIMITED Bank Reconciliation October 31 Cash balance per bank $ 24,920 Add: Deposits in transit 3,098 28,018 Less: Outstanding cheques #2472 $ 1,570 #2473 1,550 #2474 1,087 4,207 Reconciled cash balance $ 23,811 WILDHORSE LIMITED Bank Statement November 30 Amounts Deducted from Account (Debits) Amounts Added to Account (Credits) Date Description Balance Oct. 31 24,920 Nov. 1 Cheque, No. 2472 1,570 23,350 1 Deposit 3,098 26,448 2 Cheque, No. 2473 1,550 24,898 3 Deposit 2,409 27,307 4 Cheque, No. 2475 3,268 24,039 7 Deposit 1,960 25,999 8 Cheque, No. 2476 5,710 20,289 10 Cheque, No. 2477 1,100 19,189 14 Deposit 4,820 24,009 15 Cheque, No. 2478 3,400 20,609 15 EFT, salaries 7,000 13,609 20 Deposit 5,890 19,499 20 Deposit 5,890 19,499 25 Returned cheque-NSF, Giasson Developments 500 18,999 25 NSF fee 8 18,991 26 Cheque, No. 2479 1,390 17,601 27 Deposit 3,400 21,001 28 EFT, collection of note receivable and interest 5,144 26,145 30 Cheque, No. 2481 1,146 24,999 30 EFT, salaries 7,000 17,999 30 Bank service charges 5 17,994 The cash records per books for November showed the following: Cash Receipts Cash Payments Date Amount Date Number Amount Nov. 3 $ 2,409 Nov. 1 2475 $ 3,268 7 1,960 2 2476 4,810 12 4,820 2 2477 1.100 12 4,820 2 2477 1,100 20 5,908 8 2478 3,400 27 3,400 15 2479 1,390 30 3,728 15 EFT, salaries 7,000 $ 22,225 18 2480 1,243 20 2481 1,146 29 2482 1,550 30 EFT, salaries 7,000 $ 31,907 Additional information: 1. The EFT collection on November 28 was not previously recorded. The collection of the note was for $ 4,800, plus $ 344 interest. Interest was not previously accrued. 2. EFT payments are recorded when they occur. 3. The bank did not make any errors. 4. 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. WILDHORSE LIMITED Bank Reconciliation November 30 Balance per bank statement $ 17,994 Add : Deposits in transit . : $ $ $ . > A A LA LA