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1. Cash balance per bank, July 31, $7,428. 2. July bank service charge not recor

ID: 2381938 • Letter: 1

Question

1. Cash balance per bank, July 31, $7,428.
2. July bank service charge not recorded by the depositor $58.
3. Cash balance per books, July 31, $7,364.
4. Deposits in transit, July 31, $2,600.
5. Note for $2,000 collected for Lohse in July by the bank, plus interest $36. The collection has not been recorded by the company, and no interest has been accrued.
6. Outstanding checks, July 31, $686.

(a) Prepare a bank reconciliation at July 31, 2010
(b) Journalize the adjusting entries at July 31 on the books

Explanation / Answer

Bank Reconciliation: Cash Balance per Bank 7,428 Add: Deposits in transit 2,600 Total 10,028 Less:Outstanding Checks 686 Adjusted Cash Balance per bank Jul 31, 2010 9,342 Cash Balance per Books 7,364 Add: Note collected by bank 2,000 Interest Income 36 2,036 Total 9,400 Less: Bank Charges 58 Adjusted Cash Balance per books Jul 31, 2010 9,342 Journal Entries: 1) Cash 2,036 Interest Income 36 Notes receivable 2,000 To record note collected by the bank and interest income 2) Bank Service Charges 58 Cash 58 To record bank service charges