Bank Reconciliation (Journal Entries Needed):

Cash Balance per Book = $81,841.77 Cash Balance per Bank = $70,919.23

Additional information needed to complete the reconciliation is listed below:

1. A late deposit of $11,225.00 was not listed on the bank statement.

2. Accrued interest earned on the checking account totals $63.80

3. The debit memo from the bank for miscellaneous account services ( charged to Bank Service Charges) totals $45.60

4. During the month of June, customers purchased $11,278.44 in merchandise and services using their bank credit cards. A debit memo with the bank statement charges Granite Bay Jet Ski 3% of the total of these sales receipts as a credit card fee (Credit Card Expense). On all calculations remember to round your answer to the nerarest cent.

5. Checks 31235 ($115.50), 31236 ($409.06), and 31237 ($98.05) were not returned with the bank statement.

Using the Journalized Daily Entries option, record the required transactions resulting from the bank reconciliation.