• . A deposit of $410.90 made after banking hours on July 31 does not appear in the statement. 2. Four checks issued in July have not yet cleared the bank. They are: Check No. Date July 1 Amount $100.00 July 14 10.25 July 16 402.50 July 17 205.00 881 888 890 891 3. Two credit memoranda were included in the bank statement: Date July 22 July 31 Amount $500.00 24.74 +4. Three debit memoranda accompanied the bank statement: Date Explanation July 22 Fee charged by bank for handling collection of note receivable. July 30 Check from customer J. B. Ball deposited by Parkview Company charged back as NSF. Service charge bank for the month July. Amount $5.00 Explanation Proceeds from collection of a non-interest-bearing note receivable from J. David. The bank's collection dept. collected this note for Parkview Company. Interest earned on average account balance during July. 50.25 • The July bank statement sent by the bank to Parkview Company shows a balance of cash on deposit at July 31 of $5,000.17. Assume that on July 31, Parkview's ledger shows a bank balance of $4,262.83. The employee preparing bank reconciliation has identified the following reconciling items: uly 31 12.00 5. Check No. 893 was issued to the telephone company in the amount of $85 but was erroneously recorded in the cash payments journal as $58. The check, in payment of telephone expense, was paid by the bank and correctly listed at $85 in the bank statement.