46. The Eric Manufacturing Company received its bank statement for the month ending Dec. 31. The bank statement indicates a balance of $32,400. The cash account as of the close of business on Dec. 31 has a balance of $26,420. In reconciling the balances, the following items are discovered.

(a)	Collection by bank of a note from a customer for $2,500 less collection fees of $100.
(b)	Deposits in transit, $1,000.
(c)	The bank charged the depositor $20 for the bank checking account.
(d)	Checks outstanding on May 31, $9,100.
(e)	A canceled check issued to Scott Corp. for $4,500 was not recorded on Eric Company's books.

Prepare a bank reconciliation statement. (Use the format of reconciling bank and depositor figures to the corrected cash balance.)

Bank Balance $ Checkbook Balance $

Add:

Deduct

Reconciled Bal.

Prepare the journal entries on the company books to record the affect of the above transactions from the bank reconciliation.