The bank portion of the bank reconciliation for Backhaus Company at November 30, 2010, was as follows. BACKHAUS COMPANY Bank Reconciliation November 30, 2010 Cash balance per bank $14,367.90 Add: Deposits in transit 2,530.20 16,898.10 Less: Outstanding checks Check Number Check Amount 3451 $2,260.40 3470 720.10 3471 844.50 3472 1,426.80 3474 1,050.00 6,301.80 Adjusted cash balance per bank $10,596.30
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. AND SO ON Check:
(a) Adjusted Balance per Books $15,958.40