101 Exercise 9.8 Objective 9-9 eneral Journal 2.1. A debit memorandum for $40, which covers the bank's collection fee for the note. + 2. A deposit in transit of $3,700. + 3. A check for $378 issued by another firm that was mistakenly charged to Venturi's account 2-4. A debit memorandum for an NSF check of $4,643 issued by Wilson Construction Company a credit customer. 15. Outstanding checks: Check 3782 for $1.250; Check 3840 for $151. 26. A credit memorandum for a $7,400 noninterest-bearing note receivable that the bank collected for the firm. Determining the adjusted bank balance. Flores Company received a bank statement showing a balance of $13,000 on November 30, 20X1. During the bank reconciliation process, Flores Company's accountant noted the following bank errors: 1+1. A check for $153 issued by Flora, Inc., was mistakenly charged to Flores Company's account. 2. Check 2782 was written for $100 but was paid by the bank as $1,100. 3. Check 2920 for $87 was paid by the bank twice. 4. A deposit for $570 on November 22 was credited by the bank for $750. Assuming outstanding checks total $2,170, prepare the adjusted bank balance section of the November 30, 20X1, bank reconciliation Journalizing electronic transactions. After returning from a three-day business trip, the accountant for Southeast Sales, Johanna Estrada, checked bank activity in the company's checking account online. The activity for the last three days follows. Exercise 9.9 Objective 9-11 Account #123456-987 Business Checking Type Description Additions Payments Balance Date Online Transfer to HMG XXXX $3,500.00 09/24/20X1 09/24/20X1 Loan Payment Deposit Check $15,675.06 $19,175.06 $16,905.46 $2,269.60 DEPOSIT ID NUMBER 8888 $3,500.00 y1 CHECK #1554 view)