the bank portion of the bank reconciliation for langer company

Project Description:

the bank portion of the bank reconciliation for langer company at november 30, 2015, was as follows._div align="center"__img src="../image/images5/63-a (3918)-1.png"/__/div_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._div align="center"__img src="../image/images5/63-a (3918)-2.png"/__/div_the cash records per books for december showed the following._div align="center"__img src="../image/images5/63-a (3918)-3.png"/__/div_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 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.
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