Account Holder: Pugsley's Pet Toys, Inc. Beginning Balance May 1, 20X2 $15,600 Date 4-May $4,500 10-May 6,000 15-May 3,200 19-May 7,800 25-May 5,300 30-May 5,000 31-May Desc Deposits and Credits Amount Date 1-May 5-May 10-May 275 17-May 23-May 28-May 32,075 Cash Receipts (CR) Desc DEP DEP DEP DEP DEP NOTE INT DEP Customer deposit DC Debit card EFT Electronic funds transfer Pugsley's Pet Toys, Inc. Cash Balance $26,000. The May cash records are below: Deposits and Credits No. 7 Date Cash Description Debit Sales Sales Sales Sales Sales Sales Total $32,075 Statement Date: May 31, 20X2 No. Withdrawals and Debits No. 8 Withdrawals and Debits Amount S 8,000 1-May 12-May 16-May 24-May 2015 3,000 24-May 2,600 24-May 31-May 31-May 1,200 2,500 4,400 1,000 150 22,850 Desc Salaries Rent Total $22,850 EFT EFT DC CHK DC EFT (Utilities) NSF SF Cash Payments (CP) Date Memo Description 5-May EFT 4,500 6,000 12-May EFT 3,200 16-May Advertising DC 7,800 20-May Supplies CHK 2015 5,300 24-May Taxes DC 5,500 30-May Insurance CHK 2016 INT Interest earned OCHK Customer check NOTE Note Receivable collected Cash Credit 8,000 1,200 2,500 Ending Balance May 31, 20X2 3,000 2,600 4,600 Date 1-May SF Service fees NSF Nonsufficient funds 4-May $24,825 Daily Balance Amount 7,600 12,100 8-May 12-May 16-May 17,600 20-May 24-May 25-May 20,700 29-May 25,975 31-May 24,825 18,100 20,100 25,400 15,400

Account Holder; Pugsley's Pet Toys, Inc. Pugsley's Pet Toys, Inc. Cash Balance $26,000. The May cash records are below