Catalina Holdings Ltd. (CHL), a Calgary-based property management company, is owned by Leslie Smeal. Leslie is trying to prepare a bank reconciliation for CHLs bank account for October 31, 2016. A review of CHLs bank statement and accounting records showed the following:

1.		The cash balance per the bank statement was $31,776.89.
2.		The accounting records showed a balance in the cash account of $27,387.07.
3.		Two cheques that had been written and mailed by CHL had not been cashed. These were cheques #5109 for $11,846.40 and #5112 for $5,385.96.
4.		CHL was paid $23.99 in interest by the bank during October.
5.		A cheque for $1,177.58 that had been part of CHLs deposit on October 23 was not honoured by the bank because the client had insufficient funds.
6.		Bank service charges for the month were $84.00.
7.		Cheque #5101, which was for a utility payment, was incorrectly recorded by CHLs bookkeeper as $540.00 when the actual cheque was for $450.00 (which was the correct amount owing by CHL).
8.		The bank had collected $2,254.75 on behalf of CHL related to a note receivable from one of CHLs clients. This included $114.75 in interest.
9.		A deposit for $13,949.70 was made through the night deposit slot late on the evening of October 31.

list of part of answers for the first sheet:

Prepare a bank reconciliation at October 31, 2016. (List items that increase balance as per bank first.) Catalina Holdings Ltd Bank Reconciliation As of October 31, 2016 Add Correction of Cheque Error Interest Paid by Bank Note Collected by Bank Adjusted Cash Balance 17232.36 23.99 2254.75 90 19601.1 Less