1. Bank Reconciliation and Entries

   The cash account for Norwegian Medical Co. at April 30 indicated a balance of $13,930. The bank statement indicated a balance of $16,230 on April 30. Comparing the bank statement and the accompanying canceled checks and memos with the records revealed the following reconciling items:

   1. Checks outstanding totaled $5,840.
   2. A deposit of $6,090, representing receipts of April 30, had been made too late to appear on the bank statement.
   3. The bank collected $3,160 on a $3,000 note, including interest of $160.
   4. A check for $550 returned with the statement had been incorrectly recorded by Norwegian Medical Co. as $500. The check was for the payment of an obligation to Universal Supply Co. for a purchase on account.
   5. A check drawn for $60 had been erroneously charged by the bank as $600.
   6. Bank service charges for April amounted to $20.

   Required:

   1. Prepare a bank reconciliation.

   Norwegian Medical Co.
   Bank Reconciliation
   April 30
   Cash balance according to bank statement		$fill in the blank 008c8efc8ff1000_1
   Add error in recording check	$fill in the blank 008c8efc8ff1000_3
   	fill in the blank 008c8efc8ff1000_5	fill in the blank 008c8efc8ff1000_6
   		fill in the blank 008c8efc8ff1000_8
   Adjusted balance		$fill in the blank 008c8efc8ff1000_9
   Cash balance according to company's records		$fill in the blank 008c8efc8ff1000_10
   		fill in the blank 008c8efc8ff1000_12
   	$fill in the blank 008c8efc8ff1000_14
   	fill in the blank 008c8efc8ff1000_16	fill in the blank 008c8efc8ff1000_17
   Adjusted balance		$fill in the blank 008c8efc8ff1000_18

   2. Journalize the necessary entries (a.) that increase cash and (b.) that decrease cash. The accounts have not been closed. If an amount box does not require an entry, leave it blank.

   a. April 30		fill in the blank 3589d2f7dfea048_2	fill in the blank 3589d2f7dfea048_3
   		fill in the blank 3589d2f7dfea048_5	fill in the blank 3589d2f7dfea048_6
   		fill in the blank 3589d2f7dfea048_8	fill in the blank 3589d2f7dfea048_9
   b. April 30		fill in the blank 3589d2f7dfea048_11	fill in the blank 3589d2f7dfea048_12
   		fill in the blank 3589d2f7dfea048_14	fill in the blank 3589d2f7dfea048_15
   		fill in the blank 3589d2f7dfea048_17	fill in the blank 3589d2f7dfea048_18

   3. If a balance sheet is prepared for Norwegian Medical Co. on April 30, what amount should be reported as cash? $fill in the blank 8468f6fa9002053_1