AMere ++++++++ * .. Additional Information 120 147 a. The Cash account shows a balance of $10,394. This amount includes a January 31 deposit of $3,829 that does not appear on the January 31 bank statement. b. The January 31 bank statement shows a balance of $8,644. The bank statement lists a $280 bank collection, a(n) $13 service charge, and a $44 NSF cheque. The bookkeeper has not recorded any of these items. c. At January 31, the following cheques are outstanding: Cheque No. Amount 154 256 278 858 291 987 292 202 293 142 d. The bookkeeper records all incoming cash and makes bank deposits. He also reconciles the monthly bank statement. Here is his January 31 reconciliation: Balance per books, January 31 $ 10,394 Add: Outstanding cheques 1,856 Bank collection.... 280 Subtotal 12,530 Less: Deposits in transit 3,829 Service charge NSF cheque (3,886) Balance per bank, January 31 $ 8,644 13 44 Print Done AMere ++++++++ * .. Additional Information 120 147 a. The Cash account shows a balance of $10,394. This amount includes a January 31 deposit of $3,829 that does not appear on the January 31 bank statement. b. The January 31 bank statement shows a balance of $8,644. The bank statement lists a $280 bank collection, a(n) $13 service charge, and a $44 NSF cheque. The bookkeeper has not recorded any of these items. c. At January 31, the following cheques are outstanding: Cheque No. Amount 154 256 278 858 291 987 292 202 293 142 d. The bookkeeper records all incoming cash and makes bank deposits. He also reconciles the monthly bank statement. Here is his January 31 reconciliation: Balance per books, January 31 $ 10,394 Add: Outstanding cheques 1,856 Bank collection.... 280 Subtotal 12,530 Less: Deposits in transit 3,829 Service charge NSF cheque (3,886) Balance per bank, January 31 $ 8,644 13 44 Print Done