$1,812.00 25.00 Bank statement balance Bank service charge Outstanding deposit, Apr. 29 Outstanding checks: No. 475 805.10 325.95 No. 476 200.00 Checkbook balance on Check Stub No. 477 2,116.15 CHART OF ACCOUNTS Clean Carpets General Ledger ASSETS REVENUE 410 Sales 110 Cash 120 Accounts Receivable-Skinner College 130 Accounts Receivable-Bearden Chemicals 140 Supplies 150 Prepaid Insurance EXPENSES 510 Advertising Expense 520 Insurance Expense 530 Miscellaneous Expense 540 Supplies Expense LIABILITIES 210 Accounts Payable-Lexington Supply 220 Accounts Payable-Estes Supply EQUITY 310 Sue Sparks, Capital 320 Sue Sparks. Drawing On April 30 of the current year, Clean Carpets received a bank statement dated April 29. Information has been obtained from the bank statement and from the records of the business. Prepare a bank statement reconciliation. Use Apr. 30 of the current year as the date. RECONCILIATION OF BANK STATEMENT 20-- Balance on Check Stub No. S Balance on Bank Statement S DEDUCT BANK CHARGES: ADD OUTSTANDING DEPOSITS: Description Amount Date Amount -- S Total bank charges s Total outstanding deposits SUBTOTAL S DEDUCT OUTSTANDING CHECKS: Check No. Amount Total outstanding checks Adjusted Check Stub Balance Adjusted Bank Balance $ Record the service charge on Check Stub No. 477. No. 477 s Date: 20- To: For: BALANCE BROUGHT FORWARD DEPOSITED w SUBTOTAL OTHER SUBTOTAL AMOUNT THIS CHECK BALANCE CARRIED FORWARD Record the service charge on journal page 8. Use Memorandum No. 36 as the source document. PAGE 8 JOURNAL CASH DATE ACCOUNT TITLE DOC. NO. POST. REF. GENERAL DEBIT CREDIT SALES CREDIT DEBIT CREDIT 1 1