1. Bank reconciliation information for Klick Co. for October 31 is as follows: (a) The bank statement balance is $2,936. (b) The cash account balance is $3,194. (c) Outstanding checks amounted to $465. (d) Deposits in transit are $655. (e) The bank service charge is $50. (f) A check for $97 for supplies was recorded as $79 in the ledger. Record the appropriate journal entry for Klick Co. 2. The following table lists details of four invoices for purchases of merchandise: Returns and Merchandise Freight Terms Allowances (a) $2,800 $45 FOB shipping point, 1/10, n/30 $200 (b) 7,600 60 FOB destination, n/30 800 (c) 1,400 55 FOB shipping point, 2/10, n/30 600 (d) 500 50 FOB destination, 1/10, n/30 0 Determine the amount to be paid in full settlement of each of the invoices, assuming that credit for returns and allowances was received prior to payment and that all invoices were paid within the discount period