At 31 December the cash balance per Jona Ltds records was $12 935.30, and the cash balance per bank statement was $19 580.00. The 31st December deposit for $3160 related to repayment of a Note Receivable of Jona ($3,000) with interest not previously accrued ($160). The dishonoured cheque was written by A. Jordan, a customer. At 31 December the cheque had not been redeposited in the bank. Required (a) Using the reconciliation procedure described in the text book and lectures, prepare a bank reconciliation at 31 December. (b) Prepare the required adjustments (journal entries) based on the reconciliation.

d at 30 NwTber 2016 shown 2202 Less unpresemed dheques 52 260 ash balance a g d at 30 NwTber 2016 shown 2202 Less unpresemed dheques 52 260 ash balance a g