Bank reconciliation and entries

The cash account for Stone Systems at July $31,20$Y$5,$ indicated a balance of $$9,615.$ The bank statement indicated a balance of $$12,100$ on July $31,20Y5.$ Comparing the bank statement and the accompanying canceled checks and memos with the records reveals the following reconciling items:

a$.$ Checks outstanding totaled $$4,360.$

b$.$ A deposit of $$4,540,$ representing receipts of July $31,$ had been made too late to appear on the bank statement.

c$.$ The bank had collected $$2,360$ on a note left for collection. The face of the note was $$2,240.$

d$.$ A check for $$600$ returned with the statement had been incorrectly recorded by Stone Systems as $$660.$ The check was for the payment of an obligation to Holland Co$.$ for the purchase of office supplies on account.

e$.$ A check drawn for $$300$ had been incorrectly charged by the bank as $$30.$

f$.$ Bank service charges for July amounted to $$25.$

Required:

Prepare a bank reconciliation.

Stone Systems

Bank Reconciliation

July $31,20Y5$

Cash balance according to bank statement

$

$$

$$ $ $$

$q,$

$$

$$ Total deductions

Adjusted balance $$

Cash balance according to company's records

$ $$

Adjustments:

$$ $ $$

Total additions