0000000000 The Adrenaline Hut Bank Reconciliation Statement As at 30/06/2020 Balance as per bank statement: Add: CR Total CR Less: No. No. No. No. Total Adjusted bank balance CR 000000000 Balance as per ledger account DR Ref. Allowed CASH RECEIPTS JOURNAL Note: In order to receive full points, for each transaction you must select an account under the column labelled "Account', as indicated under the additional instructions above. Since all transactions in this journal affect the Cash at Bank account, you are asked to enter the name of the appropriate account credited in these transactions into the Account column so that the type of transaction can be determined by the name of the account entered into this column. Debit Credit Post Cost of Date Account Cash at Discount Sales Accounts Other Sales Bank Revenue Receivable Accounts Jun 7 ARC - Jump Around 110-5 3,952 3,952 Jun 8 ARC - Great Sports 110-1 2,988 332 3,320 Jun 12 Sales Revenue x 9,728 9,728 4,256 Jun 17 ARC - Balls 'n All 110-6 2,400 2,400 Jun 19 Sales Revenue X 14,280 14,280 10,440 Jun 25 ARC - Mick's Sporting Goods 110-3 19,205 19,205 Jun 26 Sales Revenue X 8,064 8,064 4,512 Jun 29 ARC - The Locker Room 110-4 2,779 2,779 Jun 29 Sales Revenue X 16,384 16,384 8,576 Jun 30 (selet Jun 30 (sele iselet Jun 30 Jun 30 (select Jun 30 select Jun 30 sele Total Post Reference ) CASH PAYMENTS JOURNAL Note: In order to receive full points, for each transaction you must select an account under the column labelled 'Account', as in instructions above. Since all transactions in this journal affect the Cash at Bank account, you are asked to enter the name of th transactions into the Account column so that the type of transaction can be determined by the name of the account entered int Debit Wages Other Inventory Expense Accounts 8,300 888 Credit Cash at Discount Bank Received 8,300 888 843 1,143 469 1,986 469 3,042 4,059 41 Date Account Cheque Post No. Ref. Accounts Payable Jun 1 Prepaid Rent 731 140 Jun 3 Electricity Payable 732 221 Jun 4 Wages Payable 733 220 Jun 4 Office Supplies 734 130 Jun 6 APC - J. J. Spud 735 210-6 3,042 Jun 9 APC - Sports 'R Us 736 210-2 4,100 Jun 11 Wages Expense 737 Jun 13 APC - Hike 738 210-5 4,081 Jun 14 APC - Extreme Sports Inc 739 210-1 3,013 Jun 18 Wages Expense 740 Jun 23 APC - Extreme Sports Inc 741210-1 4,800 Jun 25 Wages Expense 742 Jun 30 Inventory 743 Jun 30 Salary Expense 744 545 Jun 30 (select) elect) DOO X 1,923 1,923 4,081 3,013 x 2,457 2,457 4,704 96 X 1,633 1,633 X 3,360 3,360 4,900 4,900 Jun 30 select) Jun 30 (select) Jun 30 (select) select) Jun 30 Jun 30 select) Show All Bank Reconciliation Special Journals Subsidiary Ledgers General Ledger (Q=803-110-4.AcctsRec4_bankRec) SUBSIDIARY LEDGERS Account: ARC - The Locker Room Account No. 110-4 Date Ref. Debit Credit Balance 2,779 DR May Description 31 Balance 29 Repayment 30 CRJ 2,779 Jun Jun Jun 30 Jun 30 Account: ARC - Balls 'n All Account No. 110-6 Date Description Ref. Debit Credit 31 Balance May Jun Balance 4,882 DR 2,482 DR 25,602 DR CRJ 2,400 17 Repayment 28 Credit sale Jun SJ 23,120 Jun 30 Jun 30 Jun 30 GENERAL LEDGER Account: Cash at Bank Account No. 100 Sche Inve Ban Ban Jour Inve Spet Date Ref. Debit Credit Description 31 Balance Balance 73,905 DR May Jun 30 Jun 30 Jun 30 Account: ARC - Accounts Receivable Control Account No. 110 Date Description Ref. Debit Credit 31 Balance May Jun Balance 32,418 DR 28,386 DR 20 Sales return from Mick's Sporting Goods GJ 4,032 Jun 30 Jun 30 Jun 30 Jun 30 Account: Interest Payable Account No. 225 Date Ref. Debit Credit Description 31 Balance 30 Balance 205 CR May Jun Jun 30 Jun 30 Account: Interest Revenue Account No. 403 Date Ref. Debit Credit Balance Description 31 Balance 30 May Jun 0 Jun 30 Jun 30 Account: Interest Expense Account No. 571 Date Description Ref. Debit Credit Balance May 31 Balance 0 Jun 30 Jun 30 Jun 30 Account: Bank Charges Account No. 572 Date Description Ref. Debit Credit Balance May 31 Balance 0 Jun 30 Jun 30 Jun 30 Bank reconciliation statement - May 10000000 The Adrenaline Hut Bank Reconciliation Statement As at 31/05/2020 Balance as per bank statement: Add: deposit in transit from The Locker Room deposit in transit from Great Sports 77,710 CR 3,105 1,150 4,255 81,965 CR Less: unpresented cheque unpresented cheque Adjusted bank balance No. 729 6,200 No. 730 1,860 8,060 73,905 CR 1000000 Balance as per ledger account 73,905 DR The Adrenaline Hut Debit Credit Balance $6,200 $8,300 $1,150 $3,105 $888 $1,986 $1,860 $469 $3,042 $2,988 $1,923 $3,952 Date Particulars 1 JUN BALANCE BROUGHT FORWARD 2 JUN 729 3 JUN 731 3 JUN DEPOSIT - Great Sports 4 JUN DEPOSIT - The Locker Room 5 JUN 732 5 JUN 733 5 JUN 730 8 JUN 734 11 JUN 735 11 JUN DEPOSIT - Great Sports 12 JUN 737 13 JUN DEPOSIT - Jump Around 16 JUN 736 16 JUN 738 17 JUN DEPOSIT - Cash sales 20 JUN 740 21 JUN 739 21 JUN DEPOSIT - Balls 'n All 22 JUN CHEQUE RETURNED - Balls 'n All 25 JUN DEPOSIT - Cash sales 26 JUN 742 30 JUN DEPOSIT - The Locker Room 30 JUN DEPOSIT - Cash sales 30 JUN DEPOSIT - Cash sales 30 JUN TRANSACTION FEE 30 JUN INTEREST $4,059 $4,081 $77,710 CR $71,510 CR $63,210 CR $64,360 CR $67,465 CR $66,577 CR $64,591 CR $62,731 CR $62,262 CR $59,220 CR $62,208 CR $60,285 CR $64.237 CR $60,178 CR $56,097 CR $65,825 CR $63,368 CR $60,355 CR $62,755 CR $60,355 CR $74,635 CR $73,002 CR $75,781 CR $83,845 CR $100,229 CR $100,221 CR $100,852 CR $9,728 $2,457 $3,013 $2,400 $2,400 $14,280 $1,633 $2,779 $8,064 $16,384 $8 $631 Last statement to this statement to Total debits Total credits Final balance 31/05/2020 30/06/2020 $42,319 $65,461 $100,852 CR Proceeds of cheques will not be available unti cleared. All entries for the last business day are subject to verification and authorisation. Any items not paid, or withdrawn, will be adjusted by reversal entry on a later statement