1. 2. 3. 4. On October 31, 2021, Oriole Company had a cash balance per books of $8.967. The bank statement on that date showed a balance of $10,165. A comparison of the statement with the Cash account revealed the following: The statement included debit memos of $45 for the printing of additional company cheques and $40 for bank service charges. Cash sales of $528 on October 12 were deposited in the bank. The journal entry to record the cash receipt and the deposit slip were incorrectly made out and recorded by Oriole as $852. The bank detected the error on the deposit slip and credited Oriole Company for the correct amount. The September 30 deposit of $995 was included on the October bank statement. The deposit had been placed in the bank's night deposit vault on September 30. The October 31 deposit of $970 was not included on the October bank statement. The deposit had been placed in the bank's night deposit vault on October 31. Cheques #1006 for $425 and #1072 for $985 were outstanding on September 30. Of these, #1072 cleared the bank in October. All the cheques written in October except for #1278 for $555.#1284 for $645, and #1285 for $325 had cleared the bank by October 31 On October 18, the company issued cheque #1181 for $679 to Helms & Co., on account. The cheque, which cleared the bank in October, was incorrectly journalized and posted by Oriole Company for $796. A review of the bank statement revealed that Oriole Company received electronic payments from customers on account of $1.885 in October. The bank had also credited the account with $35 of interest revenue on October 31. Oriole had no previous notice of these amounts. Included with the cancelled cheques was a cheque issued by Lasik Company for $595 that was incorrectly charged to Oriole Company by the bank On October 31, the bank statement showed an NSF charge of $815 for a cheque issued by W. Hoad, a customer, to Oriole Company on account. This amount included a $26 service charge by the bank. The company's policy is to pass on all NSF fees to the customer. 5. 6. 7. 8. 9. ORIOLE COMPANY Bank Reconciliation October 31, 2021 ne perberkament ] In trenalt S 970 or-Oriole cheque 595 Outstanding chegou cash balero per bank neper book .] on Of EFT 1885 recording cheque 111 for Accounts Payable 117 revenus 35 .] S 815 1 Oct. 12 depot of cash Vice charge 1 printing charge cash balenie per books Prepare the necessary adjusting entries at October 31. (Credit account titles are automatically indented when the amount is entered Do not indent manually. If no entry is required, select "No Entry for the account titles and enter for the amounts.) Date Account Titles and Explanation Debit Credit 31 (To correct error in recording chaque issued and to record Slectronic receipt from customer interest earned 31 To record NSF chaque & bank service charge expense and to rectify error in recording sales)