Bank Reconciliation Review for the Test $2$ difficulty levels. The second is like the test.

$1.$ Carol Smithson just received her January bank statement

$$ The bank statement shows a balance of $$859\mathrm{.}75.$

$$ Her checkbook balance is $$954\mathrm{.}25.$

$$ The bank statement shows:

i$.$ an ATM charge of $$25\mathrm{.}00$ she did not know about,

ii$.$ a NSF fee of $$27\mathrm{.}00,$ earned interest of $$2\mathrm{.}75$

iii. and her $$630\mathrm{.}15$ Income Tax refund, which was processed by the IRS and

placed in her account by Automatic Deposit.

$$ Carol has two checks that have not cleared $$ No$.115$ for $$521\mathrm{.}15$ and No$.116$ for

$$205\mathrm{.}50.$

$$ There is also a deposit in transit for $$1,402\mathrm{.}05$

Balance per Books: Balance per Bank:

Add: Add:

Subtract: Subtract:

Reconciled Balance: Reconciled Balance: