Bank Reconciliation. The following information pertains to Pewter Cup Company at August 30. Prepare bank reconciliation for Pewter Cup by determining the correct balances foe both book and bank. Prepare required journal entries. Cash balance per bank $769 August bank service charge not recorded by the depositor, $24 Cash balance per boots, $1, 243 Outstanding check, August 30, $87 Deposits in transit, August 30, $547 Error made by Pewter Cup in recording collection from customer as deposit of $890 for only Imprest Petty Cash Fund. Gem Consulting established a $500 imprest petty cash fund at the beginning year. The fund custodian held the cash to be used to pay minor expenditures. During the year, the custom paid the following expenditures from the petty cash fund: The company estimated an allowance for uncollectible accounts based on the following rules: Giaraldi reported net credit sales of $18, 500,000 for the current year. Make the journal entry to record bad debt Calculate the net realizable value at year end