Bank Reconciliation: Example Problem H& R Dud Company Bank Reconciliation Statement Cash Ledger Account Bank Checking Account Balance per books Add $18,671 Balance per bank Add $17,959 Subtotal Subtotal Deduct Deduct: Che is145 Updated balance per books Updated balance per bank 1. Checks outstanding were as follows: No. 110, $145; No. 115, S195; No. 116, $400 (eertified)!n noth deposit of$2,500 made he last day of the month does not appear in the bank statement. 3. A check for $960 had been erroneously charged to our account by the bank. 4. Check No. 112 for $570 was erroneously recoded on the books as $750. It was for Rent 5. The following items were returned with the bank statement: a. ANSF check from a customer for $502. b. A debit memo for the month's service charge of $50. c. A credit memo for $2,780 for a note receivable of $2,700 plus interest collected for us by the bank. [Direct Deposit] Journal entries on Books of H & R Dud Company DR: DR: CR: CR: DR: DR: CR: CR: 101