DIAE ENTERTAINMENT Cash Account Records May 1, 2021, to May 31, 2021 Cash Balance May 31, 2021 $5,100 Cash Balance Cash May 1, 2021 + Receipts $5,280 $12,040 Cash Receipts Date Desc. 5/3 Sales 5/10 Sales 5/17 Sales 5/24 Sales 5/31 Sales Date 5/7 Cash Disbursements $12,220 Cash Disbursements Check Desc. 471 Legal fees 472 Property tax 473 Salaries 474 Advertising 475 Supplies 476 Salaries Amount $ 1,460 1,890 2,520 2,990 3,180 5/12 5/15 5/22 5/30 5/31 Amount $ 1,300 1,670 3,600 1,500 550 3,600 $12,220 $12,040 Member FDIC 7772854360 May 31, 2021 Ending Balance May 31, 2021 $ 6,210 P.O. Box 162647 Midwest Bank Bowlegs, OK 74830 Looking Out For You (405) 369-CASH Account Holder: Diaz Entertainment Account Number: 124 Saddle Blvd, Bowlegs, OK 74830 Statement Date: Account Summary Beginning Balance Deposits and Credits Withdrawals and Debits May 1, 2021 NO. Total NO. Total $6,260 7 $10,050 9 $10,100 Account Details Deposits and Credits Withdrawals and Debits Date Amount Desc. No. Amount Desc. 5/4 $ 1,460 DEP 5/1 469 $ 550 CHK 5/11 1,890 DEP 5/2 470 430 CHK 5/18 2,520 5/9 471 1,300 CHK 5/20 1,100 NOTE 5/11 400 NSF 5/20 60 INT 5/12 472 1,670 5/25 2,990 DEP 5/18 473 3,600 CHK 5/31 30 INT 600 EFT 5/25 474 1,500 CHK 5/31 SF $ 10,050 $10,100 Date DEP CHK Daily Balance Date Amount 5/1 $5,710 5/2 5,280 5/4 6,740 5/9 5,440 5/11 6,930 5/12 5,260 5/18 4,180 5/20 4,740 6,230 5/31 $6,210 5/20 50 5/25 Desc. DEP Customer deposit NOTE Note collected EFT Electronic funds transfer INT Interest earned SP Service fees CHK Customer check NSP Nonsufficient funds Additional information: a. The difference in the beginning balances in the company's records and the bank statement relates to checks #469 #470, which are outstanding as of April 30, 2021 (prior month). b. The bank made the EFT on May 20 in error. The bank accidentally charged Diaz for payment that should have been made on another account. 2. Record the necessary cash adjustments. (If no entry is required for a transaction/event, select "No Journal Entry Requir first account field. Total entries to the same account together when entering in the journal entry carousel.) View transaction list Journal entry worksheet Record the amounts that increase cash. Note: Enter debits before credits. Transaction General Journal Debit Credit 2. Record the necessary cash adjustments. (If no entry is required for a transaction/event, select "No Journal Entry Re first account field. Total entries to the same account together when entering in the journal entry carousel.) View transaction list Journal entry worksheet Record the amounts that increase cash. Note: Enter debits before credits. Transaction General Journal Debit Credit Record entry Clear entry View general journal