Adjustments at year$-$end that the former accountant has not recorded in the accounting records:

Prepare a bank reconciliation and record the adjusting entries from the bank reconciliation $($date

all the journal entries as December $31).$

The Bank statement shows a balance of $$115,830.$

The bank statement has two transactions that are not recorded in the general ledger: bank

charges of $$20$ and EPCOR direct withdrawal of $$150$ for the December electricity charges.

Regular transaction #$5$ above is not on the bank statement because the supplier has not

cashed the cheque.

Regular transaction #$6$ above is not on the bank statement because the deposit was made in

the night depository after the bank was closed.