BANK RECONCILIATION PROBLEM COMPANY BOOKS BEG BALANCE PER BOOK e 3/1/2014 ZERO DEPOSITS CASH RECEIPTS 3/5/2014 10000 3/20/2014 10000 3/25/2014 30000 3/31/2014 20000 70,000 CHECKS WRITTEN DISBURSEMENTS CK # 1030 2000 1031 6000 1032 10000 1033 20000 1034 5000 (43,000) ENDING BALANCE PER BOOK 3/31/2014 27,000 BANK STATEMENT BEG BALANCE PER BANK DEPOSITS RECEIVED 3/1/2014 ZERO 10000 10000 30000 50,000 WIRE TRANSFER IN A/R CUSTOMER 40000 40,000 CHECK CLEARING 1030 2000 1031 6000 (18,000) 1032 10000 (2,000) (1,000) CH MEDICAL INS PAYMENT CH RENT PAYMENT (10,000) SF (INSUFFICIENT FUNDS) 59,000 DING BALANCE PER BANK@ 3/31/2014