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The information below relates to the Cash account in the ledger of Robertson Com

ID: 2434830 • Letter: T

Question

The information below relates to the Cash account in the ledger of Robertson Company.
Balance September 1 -- $17,741; Cash deposited -- $63,277.
Balance September 30 -- $17,217; Checks written -- $63,801.


The September bank statement shows a balance of $16,101 on September 30 and the following memoranda.

Credits
Debits

Collection of $1,601 note plus interest $29 $1,630 NSF check: J. E. Hoover $498
Interest earned on checking account $54 Safety deposit box rent $82


At September 30, deposits in transit were $4,448, and outstanding checks totaled $2,228.
a)prepare the bank reconcilition at september 30
b)prepare the adjusting entries at september 30 assuming (1) the NSF check was from a sustomer on account, an (2) no interest had been accrued on the note

Explanation / Answer

Bank Reconciliation Statement Cash Balance as per bank statement $16,101 Add: Deposit in transit $ 4,448 Less: Outstanding checks $2,228 Adjusted cash balance as per bank $18,321 ===== Cash balance as per books $17,217 Add: Collection of Note $1,601 Interest on note $ 29 Interest earned on account $54 $1,684 $18,901 Less: NFS check $498 Safety deposit box rent $82 $580 Adjusted cash balance as per books $18,321 ====== (b) (i) Accounts receivable - J. E. Hoover $498 Cash $498 (To record NSF check) (ii) Cash $1,630 Note receivable $1,601 Interest revenue $ 29 (To record collection of note receivable by bank)