1. On Oct 31, 2015 Devins Drills Inc. had the following Cash in Bank (Book Balance) of $10,350. The Bank Statement showed an ending Balance of $18,000 at Oct 31^st 2015.

Comparisons of Book to Bank revealed the following Reconciling items:

a. Deposits-in Transit $4,750

b. Outstanding Checks $5,750

c. $125 Bank Service fee

d. The Bank erroneously charged a $320 check against our account

e. The bank collected a $7,350 Note Receivable, plus interest of $350 less a collection fee of $50

A NSF Check for $285 was returned with the bank statement

Devin recorded a deposit from Cash sales of $4,250 as $4,520

Required:

Prepare a Bank Reconciliation

Record the adjusting journal entries

What is the Ending Balance in Devins Cash Ledger at Oct 31^st 2015?