from the internet can contain viruses. Unless you need to edit, it's safer to stay in Protected View. Enable Editing bank, are included as reconciling items in determining the adjusted cash balance per books. Bank Reconciliation Illustrated Illustration 7.10 presented the bank statement for Cray Gourmet which the company accessed online (see Helpful Hint). It shows a balance per bank of 15,907.45 on April 30. 2020. On this date the balance of cash per books is 11,709.45. From the foregoing steps, Cray determines the following reconciling items for the bank. Step 1. Deposits in transit (+): April 30 deposit (received by bank on May 1). Step 2. Outstanding checks (-): No. 453, 3,000.00; No. 457. 1.401.30; No. 460, 1.502.70. Step 3. Bank errors (+/-): None. Reconciling items per books are as follows: Step 1. Other deposits (+): Unrecorded electronic receipt from customer on account on April 9 determined from the bank statement. Step 2. Other payments (-): The electronic payments on April 3 and 7 were previously recorded by the company when they were initiated. Unrecorded charges determined from the bank statement are as follows: Returned NSF check on April 29 Debit and credit card fees on April 30 Bank service charges on April 30 Step 3. Company errors (+): Check No. 443 was correctly written by Cray for 1.226 and was correctly paid by the bank on April 12. However, it was recorded as 1.262 on Cray's books 2.201.40 5.904.00 1,035.00 425.60 120.00 30.00 36.00 Entries from Bank Reconciliation. The depositor (that is the company) next must record each reconciling item used to determine the adjusted cash balance per books. If the company does not joumalize and post these items, the Cash account will not show the correct balance. The adiusting entries for the Cray Gourmet bank reconciliation