Bank Reconciliation The bank reconciliation made by Sandler Company, a sole proprietorship, on March 31 showed: Deposit in transit of $1,100 Outstanding checks no.797 $450 no.804 $890 The reconciled cash balance on March 31 was $11,720 The following bank statement is available for April. Bank Statement TO Sandler Company April 30 Fairbanks, AK FAIRBANKS NATIONAL BANK Date Deposits No. Date Charges Date Balance Apr. 1 $1,100 804 Apr. 2 $890 Mar. 31 $11,960 3 1,680 807 3 730 Apr. 1 13,060 7 1,250 808 7 1,140 2 12,170 13 1,020 809 7 1,040 3 13,120 18 840 810 13 838 7 12,392 23 790 811 16 326 13 12,372 27 1,340 813 18 500 16 12,046 30 1,160 814 23 600 18 12,386 30 IN 60 NSF 27 540 23 12,576 SC 30 40 27 13,376 30 14,556 Item codes EC: Error Correction DM: Debit Memo CM: Credit Memo SC: Service Charge OD: Overdraft RT: Returned Item IN: Interest Earned NSF: Non-sufficient Funds A list of deposits made and checks written during April is shown below: Deposits Made Checks Written Apr. 2 $1,680 No. 807 $730 6 1,250 808 1,140 10 1,020 809 1,040 17 840 810 838 22 790 811 272 24 1,340 812 948 29 1,160 813 500 30 1,425 814 600 $9,505 815 372 816 875 $7,315 The Cash in Bank account balance on April 30 was $13,910. In reviewing checks returned by the bank, the accountant discovered that check No. 811 written for $326 for delivery expense, was recorded in the cash disbursements journal as $272. The NSF check for $540 was that of customer R. Koppa, deposited in April.

Bank Reconciliation The bank reconciliation made by Sandler Company, a sole proprietorship, on March 31 showed: The following bank statement is available for April. A list of deposits made and checks written during April is shown below: Bank Reconciliation The bank reconciliation made by Sandler Company, a sole proprietorship, on March 31 showed: The following bank statement is available for April. A list of deposits made and checks written during April is shown below