1. Jim Adams posts the column totals and individual transactions in Other columns to the appropriate general ledger account and updates each general ledger account balance. He places a posting reference check mark [ ] under each column total in the journals and by each of the individual transactions in the Other columns to show that the numbers have been posted. 2. Ray Kramer prepares a bank reconciliation on a separate working paper. (Note that the bank reconciliation is found on a separate tab.) After receiving the bank statement (Doc. No. 24) and list of items clearing with the bank statement (Doc. No. 25) from the bank, he performs the following procedures: a. Traces and agrees the monthly totals from the cash account columns of the cash receipts and cash disbursements journals and the net pay column of the payroll journal to the posting in the general ledger cash account. He initials the cash account (net pay) column totals in the journals, as well as the general ledger lines where the totals are posted. b. Compares each entry in the cash receipts prelist (Doc. No. 9) to the cash receipts journal for name, date, and amount, and puts his initials by each entry in the prelist. 1. Jim Adams posts the column totals and individual transactions in Other columns to the appropriate general ledger account and updates each general ledger account balance. He places a posting reference check mark [ ] under each column total in the journals and by each of the individual transactions in the Other columns to show that the numbers have been posted. 2. Ray Kramer prepares a bank reconciliation on a separate working paper. (Note that the bank reconciliation is found on a separate tab.) After receiving the bank statement (Doc. No. 24) and list of items clearing with the bank statement (Doc. No. 25) from the bank, he performs the following procedures: a. Traces and agrees the monthly totals from the cash account columns of the cash receipts and cash disbursements journals and the net pay column of the payroll journal to the posting in the general ledger cash account. He initials the cash account (net pay) column totals in the journals, as well as the general ledger lines where the totals are posted. b. Compares each entry in the cash receipts prelist (Doc. No. 9) to the cash receipts journal for name, date, and amount, and puts his initials by each entry in the prelist