Cash balance according to bank statement Add: STONE SYSTEMS Bank Reconciliation July 31 Deduct: Outstanding checks Bank error in charging check as $1,180 instead of $1.810 Adjusted balance Deposit of July 31, not recorded by bank Cash balance according to company's records Add: Note and interest collected by bank Error in recording check Deduct: Bank service charges Adjusted balance July 31 31 Amount to be reported on July 31 balance sheet S S LA 17.865 630 6.095 540 24.305 33.650 9.150 18.495 $ 24,305 6.635 80 24.305 #

STONE SYSTEMS Bank Reconciliation July 31 Cash balance according to bank statement Add: Deposit of July 31 , not recorded by bank $33,650 9,150 Deduct: Outstanding checks Bank error in charging check as $1,180 instead of $1,810 \begin{tabular}{|r|} \hline17,865 \\ \hline630 \\ \hline \end{tabular} Adjusted balance Cash balance according to company's records Add: Note and interest collected by bank Error in recording check \begin{tabular}{rr|} \hline 5 & 6,095 \\ \hline & 540 \\ \hline \end{tabular} 6,635 Deduct: Bank service charges Adjusted balance \begin{tabular}{|r|} \hline 80 \\ \hline 524,305 \\ \hline \end{tabular} July 31 31 Amount to be reported on July 31 balance sheet $24,305 STONE SYSTEMS Bank Reconciliation July 31 Cash balance according to bank statement Add: Deposit of July 31 , not recorded by bank $33,650 9,150 Deduct: Outstanding checks Bank error in charging check as $1,180 instead of $1,810 \begin{tabular}{|r|} \hline17,865 \\ \hline630 \\ \hline \end{tabular} Adjusted balance Cash balance according to company's records Add: Note and interest collected by bank Error in recording check \begin{tabular}{rr|} \hline 5 & 6,095 \\ \hline & 540 \\ \hline \end{tabular} 6,635 Deduct: Bank service charges Adjusted balance \begin{tabular}{|r|} \hline 80 \\ \hline 524,305 \\ \hline \end{tabular} July 31 31 Amount to be reported on July 31 balance sheet $24,305