Following is the September 30, 20X4 bank reconciliation for the Quiet Moose Lodge. You are also provided with the October check register and bank statement. Utilize this information to prepare October's bank reconciliation and related adjusting entry. You may assume that any discrepancies between the check register and bank statement relate to recording errors in the accounts of the Quiet Moose, and not the bank. Ending balance per bank statement $ 18,344.07 Add: Deposits in transit 2,505.55 Deduct: Outstanding checks #3444 $ 175.00 #3446 1,908.09 (2,083.09) Correct cash balance $ 18,766.53 Ending balance per company records $ 18,696.53 Add: Interest earnings 80.00 Deduct: Service charges (10.00) Correct cash balance $ 18,766.53

DATE PARTY REF # CHECK DEPOSIT Balance 1-Oct Balance $ 18,766.53 2-Oct Gomez 3448 $ 145.99 - 18,620.54 5-Oct Deposit - $ 3,400.00 22,020.54 7-Oct Bryers 3449 387.97 - 21,632.57 7-Oct Morton 3450 1,204.67 - 20,427.90 7-Oct Lee 3451 4,664.50 - 15,763.40 10-Oct Morici 3452 43.23 - 15,720.17 10-Oct LaCorx 3453 2,990.44 - 12,729.73 11-Oct Benson 3454 1,100.31 - 11,629.42 12-Oct Void 3455 - - 11,629.42 13-Oct Morgan 3456 695.77 - 10,933.65 13-Oct Russell 3457 788.87 - 10,144.78 14-Oct Deposit - 3,476.88 13,621.66 17-Oct Lowen 3458 3,664.34 - 9,957.32 19-Oct Post Office 3459 45.45 - 9,911.87 20-Oct Nguen 3460 677.21 - 9,234.66 30-Oct Behn 3461 499.00 - 8,735.66 31-Oct Deposit - 8,131.21 16,866.87 $ 16,907.75 $ 15,008.09

Mountain Home Bank Statement date: October 1, 20X4 through October 31, 20X4 Statement for: Quiet Moose Lodge 121 Main Street 13 River Street P.O. Box 5566 Patawa Township Account # 474784 CHECKING SUMMARY Previous statement balance on 9-30-X4 18,344.07 Total of 5 deposits for + 19,339.09 Total of 14 withdrawals for - 14,887.45 Interest earnings for + 65.66 Service charges for - 35.00 New balance 22,826.37 CHECKS AND OTHER DEBITS Check Date Paid Amount Check Date Paid Amount 3446 3-Oct 1908.09 3454 12-Oct 1100.31 *3448* 5-Oct 145.99 *3456* 13-Oct 695.77 3449 7-Oct 387.97 3457 14-Oct 788.87 3450 7-Oct 1204.67 3458 18-Oct 3664.34 *3452* 10-Oct 43.23 3459 20-Oct 54.45 3453 11-Oct 2990.44 3460 21-Oct 677.21 Electronic funds tranfer - Patawa Water Co-op 25-Oct 237.34 NSF returned check - maker Stacey 28-Oct 988.77 NSF fee 28-Oct 25.00 Monthly service fee 31-Oct 10.00 DEPOSITS AND OTHER CREDITS Date Posted Amount Customer deposit 1-Oct 2505.55 Customer deposit 5-Oct 3400.00 Collection item -- note receivable ($6500 + interest) 11-Oct 6774.33 Customer deposit 14-Oct 3476.88 Credit card sales posting 28-Oct 3182.33 Interest earnings 31-Oct 65.66

Ending balance per bank statement Add: Deduct: Correct cash balance Ending balance per company records Add: Deduct: Correct cash balance

GENERAL JOURNAL Date Accounts Debit Credit To record adjustments necessitated by bank reconciliation