Current Attempt in Progress

Culver Company's bank statement for the month ended January $31$ showed a balance per bank of $$34,728.$ The company's Cash balance at January $31$ was $$16,436.$ Other information is as follows:

Cash receipts for January were $$87,679,$ of which $$5,200$ was outstanding at January $31$

The bank statement shows a debit memorandum for $$65$ for cheque printing charges.

Cheque no$.119$ payable to Oriole Company was recorded in the general journal and cleared the bank for $$273.$ A review of the Accounts Payable subsidiary ledger shows a $$61$ credit balance in the account of Oriole Company and that the payment to it should have been for $$334$

The total amount of cheques written during January was $$74,986,$ of which $$5,839$ was outstanding at January $31$

Cheque No$.127$ was correctly written and paid by the bank for $$546.$ The general journal reflects an entry for cheque no$.127$ as a debit to Accounts Payable and a credit to Cash for $$564.$

The bank returned an NSF cheque from a customer for $$610.$

The bank included a credit memorandum for $$18,310,$ which represents an EFT collection of a customer's account.

$($a$)$

Prepare a bank reconciliation for Culver Company at January $31.($List items that increase balance as per bank & books first.$)$