BANK STATEMENT
Date	Checks					Deposits		Other	Balance
May 1									$	520
4	#2		$	90		$	130			560
12	#4			180				NSF Check $130		250
28	#5			100						150
30	#6			95			520			575
May 31	#8			135				Service charge 85		355

Cash (A)

May 1	520
May 3	130		90	May 3 #2
			90	May 4 #3
			180	May 8 #4
			100	May 11 #5
			95	May 21 #6
May 29	520		105	May 29 #7
May 30	310		135	May 30 #8
May 31	685

Bank Reconciliation
May 31
Bank Statement			Company's Books
Ending Balance per Bank Statement			Ending Balance per Cash Account		$685
Additions:			Additions:
			Deposit in Transit
			Outstanding Checks #5
		0			0
		0			685
Deductions:			Deductions:
NSF Check			Outstanding Checks #3
Bank Service Charges			Outstanding Checks #7
		0			0
Up-to-Date Cash Balance		$0	Up-to-Date Cash Balance		$685