=+Bank Reconciliation For the Month Ended April 30, 2010 Cash balance according to bank statement . . . . . . . . . . . . . . . . $11,320 Add outstanding checks:

No. 315 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $450 360 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 615 364 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 850 365 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 775 2,690 _______ _______

$14,010 Deduct deposit of April 30, not recorded by bank. . . . . . . . . . . . 3,330 _______ Adjusted balance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $10,680 _______ _______ Cash balance according to company’s records. . . . . . . . . . . . . . $ 7,003 Add: Proceeds of note collected by bank:

Principal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $4,000 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 120 $4,120 Service charges . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 4,138 ______ _______

$11,141 Deduct: Check returned because of insufficient funds . . . . . . . . $ 945 Error in recording April 20 deposit of $5,300 as $3,500 . 1,800 2,745 ______ _______ Adjusted balance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 8,396 _______ _______