At June $30,$ the balance of the Cash account according to the records of Glenbarr Company was $$25,095.$ The June $30$ bank statement showed a balance of $$37,539.$ You are to prepare the bank reconciliation of Glenbarr Company at June $30,$ using the following supplementary information.

Deposit in transit at June $30,$$$8,500.$

Outstanding checks: No$.493=$$$5,560$

No$.496=$$$1,320$

No$.497=$$$3,900$

No$.499=$$$2,820$

Service charge by bank, $$13.$

A note receivable for $$8,170$ left by Glenbarr Company with the bank for collection had been collected and credited to the company's account. No interest is involved.

A check for $$580$ drawn by a customer, Martin Able, had been deducted from our account by the bank and returned with the notation NSF$.$

Our check, No$.480,$ issued in payment of $$1,509$ worth of office equipment, was correctly written in the amount of $$1,509$ but erroneously recorded in our accounting records as $$1,276.$

The deductions to the balance per accounting records should be:

a$.$ $$13,600$

b$.$ $$826$

c$.$ $$13,613$

d$.$ $$593$

e$.$ None of these

a$.$ $$32,821$

b$.$ $$31,317$

c$.$ $$32,439$

$?9.$ The adjusted cash balance should be: $a.$ $$32,821b.$ $$31,317c.$ $$32,439$

$10.$ The additions $to$ the balance per bank statement should $be$:

a$.$ $$8,170$

b$.$ $$8,733$

c$.$ $$8,500$

d$.$ $$7,344$

e$.$ None of these

d$.$ $$7,344$

e$.$ None of these

The adjusting entry made by Glenbarr Company based on the reconciliation above would include:

a$.$ A credit to Service Charge Expense for $$13.$

b$.$ A credit to Office Equipment for $$233.$

c$.$ A credit to Accounts Receivable for $$580.$

d$.$ A credit to Notes Receivable for $$8,170.$

e$.$ None of these

The adjusting entry made by Glenbarr Company based on the reconciliation above would include:

a$.$ A debit to Office Equipment Expense for $$233.$

b$.$ A credit to Accounts Payable for $$13.$

c$.$ A debit to Notes Receivable for $$8,170.$

d$.$ A debit to Accounts Receivable for $$580.$

e$.$ None of these