-how do we know he used cash to pay for the utilities, printed checks and service charges? its not stated ...

-would they state if a check was used?

-Also, what happens if I replaced the error of $45 for utilities with the correct amount of $105 instead of subtracting to find my $60. Since technically, it was just an error?

why werent check No. 622-623 used in any of the transactions?

for example,

105

23

25= 153

(I realize the balance would be unbalanced ...

1:07 PM Sun Mar 24 88% . Horngren's Financial& Managerial Accounting, The Financial Ch... Aa chapter 7 Learning Objective 6 E7-21 Preparing a bank reconciliation Hardy Photography's checkbook lists the following Date Check No. Itemm Nov. 1 1. Adjusted Balance $1,137 Check Deposit Balance 500 455 590 505 460 410 300 10 1,235 1,245 4 622 Quick Mailing S 45 Service Revenue 135 13 623 Photo Supplies 624 Utilities 18 625 Cash 26 626 Office Supplies 28 627 Upstate Realty Co. 30 110 290 Service Revenue Hardy's November bank statement shows the following: 500 135 s 45 622 623 625 50 (285) Other charges Printed checks Service charge 25 48) S 302 This is the correct amount for check number 624. 1. Prepare Hardy Photography's bank reconciliation at November 30, 2018. 2. How much cash does Hardy actually have on November 30, 2018? 3. Journalize any transactions required from the bank reconciliation. Learning Objective 6 E7-22 Preparing a bank reconciliation Jim Root Corporation operates four bowling alleys. The business just received the October 31, 2018, bank statement from City National Bank, and the statement shows an ending balance of $910. Listed on the statement are an EFT rent collection of $440, a service charge of $7, NSF checks totaling $50, and a $23 charge for printed checks. In reviewing the cash records, the business identified outstanding checks total- 1. Book Deductions $314 418