Crane Rook Candies received a bank statement for the month of August $2014,$ which showed a balance per bank of $$5,274.$ The company's cash account in the general ledger showed a balance of $$4,740$ at August $31.$ Other information that may be relevant in preparing a bank reconciliation for August follows:

The bank returned a NSF check from a customer for $$55.$

The company recorded cash receipts of $$804$ on August $31$ but this amount does not appear on the bank statement.

A check correctly written and paid by the bank for $$796$ was incorrectly recorded in the cash payments journal for $$648.$ The check was a payment on account.

Checks that were written in August but still had not been presented to the bank for payment at August $31$ amounted to $$418.$

The bank posted $$1,148$ to the company's account on August $31$ representing an EFT payment from a customer that does not appear in the company's ledger.

The bank included a $$25$ debit memorandum for service charges for the month of August.

$($a$)$

Prepare a bank reconciliation for the Crane Rook Candies for August, which reconciles the balance per books and the balance per bank to their adjusted correct balances.

CraneRook Candies

Bank Reconciliation