Base your answers to questions 1 through 4 on the following

information:

An accountant for Harry Butterfield Apartments has the following

data available to him.

1. The balance in the general ledger Cash account was

$4,127.19 as of August 31.

2. Total cash receipts for the month of September amounted to

$22,401.03.

3. Cash disbursements for the month of September amounted

to $21,071.13.

4. On September 30 the company had cash receipts of $750.20.

This money was placed in the bank's night deposit box

that evening and wasn't listed on the September bank

statement.

5. The bank statement as of September 30 indicated a bank

balance of $10,239.40.

6. A credit of $357.20 appearing on the bank statement represented

a deposit made at the bank by Harry Batterfield and

credited in error to Harry Butterfield.

7. The bank statement showed a deposit credit of $2,500 on September 27. This credit

represented a loan from the bank which hadn't been recorded on the company's books

as of September 30.

8. Included with the September bank statement was a debit memorandum from the bank

for $14.30 representing service charges for September which hadn't been recorded by

the company.

9. Examination of the canceled checks included with the bank statement indicated that

the following checks hadn't as yet been paid by the bank.

#2043 $129.43

#2097 $316.16

#3012 $424.15

#3013 $279.60

#3014 $222.27

10. A $200.00 check of Carl Elkins, a customer, was marked NSF and returned by the bank

with the September bank statement. No entry has as yet been made in the company's

records to show the bank's action on September 29, which was to charge the NSF

check against Harry Butterfield's account balance.

11. By comparing the canceled checks returned by the bank with the entries in the cash

payments journal, it was discovered that check No. 2002 for $724.19, issued on

September 9 in payment for office equipment, had been incorrectly entered in the cash

payments journal as $742.19.

12. On September 30 the bank collected a $1,500 noninterest-bearing note for Harry

Butterfield Apartments. This transaction hadn't as yet been recorded in the company's

books.

1. The adjusted cash balance is

A. $8,510.99. C. $9,260.79.

B. $8,903.59. D. $10,632.40.