1 Cash on hand at the company and not yet deposited at the bank. 3 Note collected by the bank and not yet recorded by the company. 2 EFT for monthly utility bill not yet recorded by the company. 4 Interest collected by the bank from note in # 3 not yet recorded by the company. 5 A check witten for insurance expense for $110 was cashed. The check was recorded on the books for $180. 6 Checks written by the company but not yet processed by the bank. 7 Service fee charged by bank but not yet recorded by the company. 8 Customer checks determined by the bank to have nonsufficient funds. Bank balance at the end of the period. Company balance at the end of the period. 5,300 1,400 9,200 1,000 ? 3,300 100 2,600 21,500 17,330 (a) Bank Reconciliation Per statement Deposits outstanding Checks outstanding (c) Entries to Update the Cash Account Bank Company Balance: Balance: Cash 21,500 Per general ledger 17,330 Notes Receivable 5,300 EFT for utilities -1,400 Interest Revenue 3,300 Note collected 9,200 ? Debit Credit ? ? ? ? Interest earned Service fee NSF checks 1,000 ? 100 Utilities Expense ? -2,600 Correction of Error ? Service Fee Expense Accounts Receivable ? ? Company balance per reconciliation 23,630 Cash ? Correction of Error 70 Bank balance per reconciliation 30,170 (b) Reconciled? ? (d) Ending Cash Balance =