25.

1. Jamison Company gathered the following reconciling information in preparing its June bank reconciliation:

   Cash balance per bank, June 30	$12,544
   Note receivable collected by bank	5,927
   Outstanding checks	8,590
   Deposits in transit	4,084
   Bank service charge	81
   NSF check	1,374

   Using the above information, determine the cash balance per books (before adjustments) for Jamison Company.

   a.$8,038

   b.$25,218

   c.$3,566

   d.$12,510

26.

1. Minor Company had checks outstanding totaling $5,551 on its April bank reconciliation. In May, Minor Company issued checks totaling $39,535. The May bank statement shows that $26,149 in checks cleared the bank in May. A check of $657 from one of Minor Company's customers was also returned marked "NSF." The amount of outstanding checks on Minor Company's May bank reconciliation should be

   a.$18,280

   b.$65,684

   c.$20,598

   d.$18,937