135.) Sunland Company gathered the following reconciling information in preparing its June bank reconciliation:

Cash balance per books, 6/30		$12100
Deposits in transit		900
Notes receivable and interest collected by bank		2130
Bank charge for check printing		70
Outstanding checks		4300
NSF check		400

The adjusted cash balance per books on June 30 is?

166.)The following information was taken from Concord Corporation cash budget for the month of July:

Beginning cash balance		$100000
Cash receipts		96000
Cash disbursements		136000

If the company has a policy of maintaining an end of the month cash balance of $100000, the amount the company would have to borrow is?

176.)The following credit sales are budgeted by Ayayai Corp..

January		159800
February		235000
March		329000

The companys past experience indicates that 80% of the accounts receivable are collected in the month of sale, 20% in the month following the sale. The anticipated cash inflow for the month of March is?

160.) At December 31, 2017, Kingbird Inc. has these data on its security investments

		Fair Value
Security	Cost	12/31/17
Trading	$140000	$170000
Available-for-sale	135000	124000

If the available-for-sale securities are held as long-term investments, which of the following will be recorded to adjust the securities to fair value?

A.)

Fair Value AdjustmentTrading	30000
Unrealized GainIncome		30000
Unrealized Gain or LossEquity	11000
Fair Value AdjustmentAvailable-for-sale		11000

B.)Unrealized GainIncome	30000
Fair Value AdjustmentTrading		30000
Fair Value AdjustmentAvailable-for-sale	11000
Unrealized Gain or LossEquity		11000

C.)

Securities	19000
Unrealized GainIncome		19000

D.)

Unrealized LossIncome	11000
Securities	19000
Unrealized GainIncome		30000