Bank Reconciliation The bank reconciliation made by Winton, Inc., on August $31$ showed:

Deposit in transit of $$5,120$

Outstanding checks no$\mathrm{.}597$ $$3,320$

no$\mathrm{.}603$ $$2,560$

The reconciled cash balance on August $31$ was $$56,440$

The following bank statement is available for September:

Bank Statement

TO Winton, Inc. September $30$

St$.$ Louis, MO STATE BANK

Date Deposits No$.$ Date Charges Date Balance

Sept. $1$ $$5,120597$ Sept. $1$ $$3,320$ Aug. $31$ $$57,200$

$24,48060757,400$ Sept. $159,000$

$53,40060854,400263,480$

$92,97660982,560555,080$

$155,44061092,208852,520$

$176,160611151,952953,288$

$254,112612172,6961556,776$

$302,720614253,6801760,240$

NSF $294,1122560,672$

SC $301442956,560$

$3059,136$

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 September is shown below:

Deposits Made Checks Written

Sept. $1$ $$4,480$ No$.607$ $$7,400$

$43,4006084,400$

$82,9766092,560$

$125,4406102,208$

$166,1606111,952$

$244,1126122,984$

$292,7206131,240$

$305,0646143,680$

$$34,3526151,544$

$6161,680$

$$29,648$

The Cash in Bank account balance on September $30$ was $$61,144.$ In reviewing checks returned by the bank, the accountant discovered that check No$.612$ written for $$2,696$ for advertising expense, was recorded in the cash disbursements journal as $$2,984.$ The NSF check written for $$4,112,$ which Winton deposited on September $24,$ was a payment on account from customer D$.$ Walker.

Required

a$.$ Prepare a bank reconciliation for Winton, Inc., at September $30.$

b$.$ Prepare the necessary journal entries to bring the Cash in Bank account into agreement with the reconciled cash balance on the bank reconciliation.

Bank reconciliation

Journal entries

WINTON, INC.

Bank Reconciliation

September $30$

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Add: Check No$.612$ for Answer

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Less: Outstanding checks $($list in numerical order$)$ Less: NSF Check of D$.$ Walker Answer

Check no$.$ Amount

$603$ Answer

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