EX.10 (LO3) On April 30, the bank reconciliation of Westbrook Company shows three outstanding checks: no. 254, 5650; no. 255, 5620, and no 257, 5410. The May bank statement and the May cishu payments journal show the following. Amount Date 5/2 Date 514 5/2 5/17 5/12 5/20 5/29 5/30 Bank Statement Checks Paid Check No. 254 257 258 259 261 263 262 S650 410 159 275 500 480 750 5/5 5/10 5/15 5/22 5/24 5/29 Cash Payments Journal Checks Issued Check No. Amount 258 SI59 259 275 260 890 261 500 62 750 263 480 264 560 Instructions Using Step 2 in the reconciliation procedure, list the outstanding checks at May 31. E8.11 (L03) The following information pertains to Crane Video (amounts in thousands) 1. Cash balance per bank. July 31. HKS7,263 2. July bank service charge not recorded by the depositor HKS28. 3. Cash balance per books, July 31. HK$7,284 4. Deposits in transit, July 31, HKS1,300 5. Bank collected HK$700 note for Crane in July, plus interest HK$36, less fee HKS20. The collection has not been recorded by Crane, and no interest has been accrued. 6. Outstanding checks, July 31, HK$591. Instructions a. Prepare a bank reconciliation at July 31. b. Journalize the adjusting entries at July 31 on the books of Crane Video E8.12 (LO3) The information below relates to the Cash account in the lodger of Wang Artworks (amounts in thousands) Balance September 1917,150; Cash depositedV64,000 Balance September 30*17.404, Checks written 63.746. The September bank statement shows a balance of V16.422 on September 30 and the following memoranda Credits Collection of 2,500 note plus interest W30 NSF check: Richard Nance Interest earned on checking account 945 Safety deposit box rent 965 At September 30, deposits in transit were 15.450, and outstanding checks totaled V2,383 Instructions a. Prepare the bank reconciliation at September 30. b. Prepare the adjusting entries at September 30, assuming (t) the NSF check was from a customer on account, and (2) no interest had been accrued on the note. E8.13 (L03) The cash records of Dawes Ceramics show the following four situations. For July Debits V2.530 1425