28.

Refer to the information given below.

a.	The October 31 cash balance in the general ledger is $814.
b.	The October 31 balance shown on the bank statement is $334.
c.	Checks issued but not returned with the bank statement were No. 462 for $16 and No. 483 for $60.
d.	A deposit made late on October 31 for $465 is included in the general ledger balance but not in the bank statement balance.
e.	Returned with the bank statement was a notice that a customers check for $82 that was deposited on October 25 had been returned because the customers account was overdrawn.
f.	During a review of the checks that were returned with the bank statement, it was noted that the amount of Check No. 471 was $65 but that in the companys records supporting the general ledger balance, the check had been erroneously recorded as a payment of an account payable in the amount of $56.

Required:

Prepare a bank reconciliation as of October 31 from the above information.

Bank Reconciliation

October 31

Bank Statement Balance

$_________________

Balance Per Books

$_____________________

Add:

Add:

____________________________________

$_______________

____________________________________

$_______________

____________________________________

$_______________

____________________________________

$_______________

____________________________________

$_______________

____________________________________

$_______________

Deduct:

Deduct:

____________________________________

$_______________

____________________________________

$_______________

____________________________________

$_______________

____________________________________

$_______________

____________________________________

$_______________

____________________________________

$_______________

Adjusted Bank Balance:

$______________

Adjusted Book Balance:

$_________________________