GENERAL LEDGERCOOKIE CREATIONS
Cash
Date	Explanation	Ref	Debit	Credit	Balance
2020
June 1	Balance				2,657
1			750		3,407
3	Check #600			625	2,782
3	Check #601			95	2,687
8	Check #602			56	2,631
9			1,050		3,681
13	Check #603			425	3,256
20			155		3,411
28	Check #604			297	3,114
28			110		3,224

PREMIER BANK Statement of AccountCookie Creations June 30, 2020
Date		Explanation		Checks and Other Debits			Deposits		Balance
May 31		Balance							3,256
June 1		Deposit					750		4,006
6		Check #600		625					3,381
6		Check #601		95					3,286
8		Check #602		56					3,230
9		Deposit					1,050		4,280
10		NSF check		100
10		NSFfee		35					4,145
14		Check #603		452					3,693
20		Deposit					125		3,818
23		EFTTelus		85					3,733
28		Check #599		361					3,372
30		Bank charges		13					3,359

Additional information:

1.

On May 31, there were two outstanding checks: #595 for $238 and #599 for $361.

2.

Premier Bank made a posting error to the bank statement: check #603 was issued for $425, not $452.

3.

The deposit made on June 20 was for $125 that Natalie received for teaching a class. Natalie made an error in recording this transaction.

4.

The electronic funds transfer (EFT) was for Natalies cell phone use. Remember that she uses this phone only for business.

5.

The NSF check was from Ron Black. Natalie received this check for teaching a class to Rons children. Natalie contacted Ron, and he assured her that she will receive a check in the mail for the outstanding amount of the invoice and the NSF bank charge.

Date	Account Titles and Explanation	Debit	Credit
June 30
	(To record bank charges.)
June 30
	(To record error in deposit made on June 20.)
June 30
	(To record EFT charges.)
June 30
	(To record NSF check.)