The bank portion of the bank reconciliation for Brasilia SA at October 31, 2017, was as follows.

The adjusted cash balance per bank agreed with the cash balance per books at October 31.
The November bank statement showed the following checks and deposits:

The cash records per books for November showed the following.

The bank statement contained two bank memoranda:
1. A credit of R$1,375 for the collection of a R$1,300 note for Brasilia plus interest of R$91 and less a collection fee of R$16. Brasilia has not accrued any interest on the note.
2. A debit for the printing of additional company checks R$35. At November 30, the cash balance per books was R$5,969, and the cash balance per the bank statement was R$9,100. The bank did not make any errors, but two errors were made by Brasilia.
Instructions
(a) Using the four steps in the reconciliation procedure described on pages 350-351, prepare a bank reconciliation at November 30.
(b) Prepare the adjusting entries based on the reconciliation.

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BRASILIA SA Bank Reconciliation October 31, 2017 Cash balance per bank Add: Deposits in transit R$6,000 842 6,842 Less: Outstanding checks Check Amount Check Number 2451 2470 2471 2472 2474 Adjusted cash balance per bank R$700 396 464 170 578 2,308 R$4,534 t2656042825 1121 4864 381580 1-48-11-22-23 a 4275-5 19 5 3 9 7 334| 345 01456790136 ot u-22222222222 058709 1125 Cash Receipts Journal Cash Payments Journal Date Number Amount Date Number Amount Amount 11-3 R$ 666 545 1,416 810 1,642 1,412 908 652 1,581 Total R$9,632 Date 11-1 11-2 11-2 11-4 11-8 11-10 2480 11-15 2481 11-18 2482 2475 R$ 903 1-20 2483 R$ 317 2476 2477 2478 2479 11-7 11-12 1,556 11-22 2484 330 11-23 2485 300 11-24 2486 890 11-29 2487 714 11-30 2488 460 525 495 340 635 R$8,197 11-20 11-24 11-27 11-29 11-30 382 Total 350