12. In preparation of bank reconciliation: Error in company book by recoreded check is written to supplier by 120 instead of 210 (correct amount) the adjusted entry is?

a. Debit: A/P 90 and Credit: Cash 90

b. Debit: A/P 120 and Credit: Cash 120.

c. Debit: A/P 210 and Credit: Cash 210.

.

13. In preparation of bank reconciliation: NSF checks of 500 is adjusted by following entry?

a. Debit: A/P 500 and Credit: Cash 500.

b. Debit: Cash 500 and Credit: A/R 500.

c. Debit: A/R 500 and Credit: Cash 500.

.

14. In preparation of bank reconciliation: collection of note recievable by bank (N/R 1200, interest 50, bank charges 15) and it was not recoreded by company yet, required the company to prepare the entry of?

a. Debit: Cash 1235, bank expense 15 and Credit: N/R 1200, interest 50.

b. Debit: N/R 1200, interest 50 and Credit: Cash 1235, bank expense 15.

c. Debit: Cash 1250 and Credit: N/R 1200, interest revenue 50.

.

15. X comapny established a petty cash fund by $200 in January 1, 2020 by writing a check, on Januray 15,2020 the company replenished the petty cash by $180 when cash balance is $20 andtotal expenses $180, on January 20 it has replenished petty cash when cash balnce is $15 and total expenses $184, on January 28 it has repelenished petty cash when cash balance $10 and total expenses $191, the entry in Janyary 1, 2020 is?

a. Debit petty cash 200 and credit cash 200.

b. Debit Cash 200 and credit petty cash 200.

c. no entry.