BANK RECONCILIATION (Total 25 points) ABC company has bank balance on Dec 31, 2016 is $37,140, and the book balance at the year-end is $32,500. The other information are as followings: Checks outstanding totaled $3,620.00
A deposit of $4,496.00 had been made too late to appear on the bank statement. A check written by AJK Co. (cashed) for $1,233 had been incorrectly recorded by the company as $233. The bank collected $4,541.00 on a note left for collection. (No interest was included in payment by the customer.) Bank service charges for December is $25.
Q1: Please work on bank reconciliation for the year end of 2016 below (12 points):
ABC Company Bank Reconciliation December 31, 2016
Cash balance 12/31/16 per book: $32,500	Cash balance 12/31/16 per bank: $37,140
Add:	Add:
Subtract:	Subtract
Adjusted cash balance per book:	Adjusted cash balance per bank:

Q2: Adjusted journal entries to bank reconciliation (10 points)

Ref No.	Account Name	Debit	Credit

Q3: What is your cash balance reported to the financial statement? (3 points)