Identify the errors in the following bank reconciliation: Alma Co. Bank Reconciliation For the Month Ended November

Identify the errors in the following bank reconciliation:

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Alma Co. Bank Reconciliation For the Month Ended November 30, 2012 Cash balance according to bank statement.... Add outstanding checks: No. 915.... $12,090 $ 850 960.. 615 964. 850 965.. 775 $15,180 3,090 Deduct deposit of November 30, not recorded by bank Adjusted balance..... Cash balance according to company's records. Add: Proceeds of note collected by bank: 4,000 $11,180 $ 4,430 $5,000 200 $5,200 Principal.. Interest.. Service charges 30 5,230 $ 9,660 Deduct: Check returned because of insufficient funds.... $1,100 Error in recording November 23 deposit of $6,100 as $1,600.. 4,500 5,600 $ 4,060 Adjusted balance....