Company's Books	Amount	Bank Statement	Amount
Ending Balance as per cash account	$ 130,037.00	Ending Balance as per bank statement	$ 117,796.00
Additions:		Additions:
Interest Received	$ 600.00	Deposit in transit	$ 14,675.00
		Deposit in transit	$ 4,704.00
Deductions:		Deductions:
Bank Service Charge	$ 10.00	Outstanding checks	$ 3,648.00
Check returned	$2,000	Outstanding checks	$ 4,900.00
Correct Cash balance	$ 128,627.00	Correct Cash balance	$ 128,627.00

Find these journal entries

GENERAL JOURNAL

Date		Account and Explanation	Post Ref.	Debit	Credit
Jun	20	Sales Returns and Allowances	401	4,392
Jun	20	ARC - The Locker Room	110/110-3		4,392
		(sales return)
Jun	20	Merchandise Inventory	120	2,448
Jun	20	Cost of Goods Sold	500		2,448
		(sales return)
Jun	28	APC - J. J. Spud	210/210-5	672
Jun	28	Merchandise Inventory	120		672
		(purchase return)
Jun	30	ARC - Great Sports(select)
		Cash(select)
Jun	30	Admin. Expense - Bank Charges(select)
		Cash(select)
Jun	30	(select)
		(select)
Jun	30	(select)
		(select)

(Q=824-110-5.AcctsRec5_bankRec)

SUBSIDIARY LEDGERS

Account: ARC - Mick's Sporting Goods Account No. 110-5

Date		Description	Ref.	Debit	Credit	Balance
May	31	Balance				4,211 DR
Jun	3	Repayment	CRJ		4,211	0
Jun	17	Credit sale	SJ	1,072		1,072 DR
Jun	24	Credit sale	SJ	26,496		27,568 DR
Jun	30
Jun	30
Jun	30
Jun	30	Balance

(Q=824-110-6.AcctsRec6_bankRec)

Account: ARC - Great Sports Account No. 110-6

Date		Description	Ref.	Debit	Credit	Balance
May	31	Balance				2,859 DR
Jun	19	Repayment	CRJ		2,000	859 DR
Jun	27	Credit sale	SJ	18,760		19,619 DR
Jun	30
Jun	30
Jun	30
Jun	30	Balance				DRCR

(Q=825-100.Cash_bankRec)

GENERAL LEDGER

Account: Cash Account No. 100

Date		Description	Ref.	Debit	Credit	Balance
May	31	Balance				70,508 DR
Jun	30	Total from cash receipts journal	CRJ	101,880		172,388 DR
Jun	30	Total from cash payments journal	CPJ		42,351	130,037 DR
Jun	30
Jun	30

(Q=825-110-0.ARControl_bankRec)

Account: ARC - Accounts Receivable Control Account No. 110

Date		Description	Ref.	Debit	Credit	Balance
May	31	Balance				31,093 DR
Jun	20	Sales return from The Locker Room	GJ		4,392	26,701 DR
Jun	30	Total from sales journal	SJ	51,696		78,397 DR
Jun	30	Total from cash receipts journal	CRJ		27,698	50,699 DR
Jun	30
Jun	30
Jun	30
Jun	30
Jun	30	Balance				DRCR

(Q=825-210-0.APControl_bankRec)

Account: APC - Accounts Payable Control Account No. 210

Date		Description	Ref.	Debit	Credit	Balance
May	31	Balance				44,930 CR
Jun	28	Purchase return to J. J. Spud	GJ	672		44,258 CR
Jun	30	Total from purchases journal	PJ		12,896	57,154 CR
Jun	30	Total from cash payments journal	CPJ	18,381		38,773 CR
Jun	30		GJPJSJCRJCPJ			DRCR
Jun	30		GJPJSJCRJCPJ			DRCR
Jun	30		GJPJSJCRJCPJ			DRCR
Jun	30	Balance				DRCR

(Q=825-403.InterestRevenue_bankRec)

Account: Interest Revenue Account No. 403

Date		Description	Ref.	Debit	Credit	Balance
May	31	Balance				0
Jun	30		GJPJSJCRJCPJ			DRCR
Jun	30		GJPJSJCRJCPJ			DRCR
Jun	30		GJPJSJCRJCPJ			DRCR
Jun	30	Balance				DRCR

(Q=825-571.InterestExpense_bankRec)

Account: Interest Expense Account No. 571

Date		Description	Ref.	Debit	Credit	Balance
May	31	Balance				0
Jun	30		GJPJSJCRJCPJ			DRCR
Jun	30		GJPJSJCRJCPJ			DRCR
Jun	30		GJPJSJCRJCPJ			DRCR
Jun	30	Balance				DRCR

(Q=825-572.BankCharges_bankRec)

Account: Admin. Expense - Bank Charges Account No. 572

Date		Description	Ref.	Debit	Credit	Balance
May	31	Balance				0
Jun	30		GJPJSJCRJCPJ			DRCR
Jun	30		GJPJSJCRJCPJ			DRCR
Jun	30		GJPJSJCRJCPJ			DRCR
Jun	30	Balance				DRCR