Based on the account statement on page 349, (1) complete the bank reconciliation for Rick’s Deli of Regina found on the reverse of the bank statement and (2) journalize the appropriate entries as needed.
Casing Suppliers Ltd.
General Ledger Listing as of March 31, 2015

Casing Suppliers Ltd.
Bank Reconciliation
February 28, 2015

a. Cheques outstanding: No. 110, $80; No. 116, $160; No. 118, $52.
b. A deposit of $416 is in transit.
c. The cheque book balance of Rick’s Deli shows an ending balance of $798.
d. Jim Rice’s cheque for $40 bounced because of lack of sufficient funds.