On October 4 the owner of Wilder ness Rentals deposited the following in the business checking account at First National Bank. The beginning balance in the account is $3,306.54 before these transactions.

Cash: Currency, $374.00; Coins, $7.42

Checks: Bob Warner, drawn on Consumers

Bank, ABA No. 63-706; $64.98

Joan Walkman, drawn on Mountain

Bank, ABA No. 63-699; $349.81

Ernesto Garcia, drawn on Progressive

Savings and Loan, ABA No. 63-710; $29.44

INSTRUCTIONS 

In your working papers:

1. Place a restrictive endorsement on each check. Use “Wilderness Rentals.”

2. Fill out a deposit slip. Use the ABA number to identify each check.

3. Record the deposit in the checkbook on Check Stub 651.