Bank Reconcilation;

The bank statement for Wania Company shows a balance per bank of $15,907.45

on April 30, 2017. On this date the balance of cash per books is $10192.45. Using

the four reconciliation steps, Wania determines the following reconciling items.

a. Deposits in transit: April 30 deposit (received by bank on May 1). $2,201.40

b. Outstanding checks: No. 453, $3,000.00; no. 457, $1,401.30; no. 460, 1502.7

c. Wania wrote check no. 443 for $1,226.00 and the

bank correctly paid that amount. However, Wania recorded

the check as $2126.00

d. NSF check from J. R. Baron for $425.60.

e. Charge for printing company checks $30.00.

f. Collection of note receivable for $1,500

plus interest earned $95, less bank collection fee $27.00.