I don't know where to get the information on the balance per books?? i Just need help on The bank Reconciliation Section !! please help and explain where the numbers are coming from?

Bramble Corp. prepares quarterly financial statements. The post closing trial balance at December 31, 2021, is presented below. BRAMBLE CORP. Post-Closing Trial Balance December 31, 2021 Credit Cash Debit $23.200 22,600 Accounts Receivable Allowance for Doubtful Accounts $1,500 Equipment 23,000 Accumulated Depreciation -Equipment 10,000 Buildings 100,000 Accumulated Depreciation-Buildings 10,000 Land 20,000 Accounts Payable 12,010 Common Stock Retained Earnings 90,000 65,290 $188,800 $188,800 During the first quarter of 2022, the following transactions occurred: 1. On February 1, Bramble collected fees of $16,800 in advance. The company will perform $1,400 of services each month from February 1, 2022, to January 31, 2018, 2. On February 1, Bramble purchased computer equipment for $11,250 plus sales taxes of $750, $3,750 cash was paid with the rest on account Check 455 was used. 3. On March 1, Bramble acquired a patent with a 10-year life for $12,000 cash. Check #456 was used. 4. On March 28, Bramble recorded the quarter's sales in a single entry. During this period, Bramble had total sales of $180,000 (not including the sales referred to in item 1 above). All of the sales were on account. 5. On March 29. Bramble collected $173,000 from customers on account. 6. On March 29, Bramble paid $16,010 on accounts payable. Check #457 was used. 7. On March 29, Bramble paid other operating expenses of $97,000. Check #458 was used. 8. On March 31, Bramble wrote off a receivable of $200 for a customer who declared bankruptcy. 9. On March 31, Bramble sold for $1.450 equipment that originally cost $10,000. It had an estimated life of 5 years and salvage of $1,000. Accumulated depreciation as of December 31, 2021, was $7.200 using the straight line method. (Hint: Record depreciation on the equipment sold, then record the sale. Bank reconciliation data and adjustment data: 1. The company reconciles Its bank statement every quarter. Information from the December 31, 2021, bank reconciliation is: Deposit in transit: 12/30/2021 $6,000 Outstanding checks #440 3.400 #452 400 #453 800 #454 5,890 Bank reconciliation data and adjustment data: 1. The company reconciles its bank statement every quarter. Information from the December 31, 2021, bank reconciliation is: Deposit in transit: 12/30/2021 $6,000 Outstanding checks #440 3,400 #452 400 #453 800 #454 5,890 The bank statement received for the quarter ended March 31, 2022, is as follows: Beginning balance per bank $27,690 Deposits: 1/2/2022, $6,000; 2/2/2022, $16,800; 3/30/2022, $173,000 195,800 Checks: #452, $400; #453, $800; #457, $16,010; #458, $97,000 (114,210) Debit memo: Bank service charge (record as operating expense) (100) Ending bank balance $109,180 2. Record revenue earned from item 1 above. 3. $24,000 of accounts receivable at March 31, 2022, are not past due yet. The bad debt percentage for these is 4%. The balance of accounts receivable are past due. The bad debt percentage for these is 24.00%. Record bad debt expense. (Hint: You will need to compute the balance in accounts receivable before calculating this.) 4. Depreciation is recorded on the equipment still owned at March 31, 2022. The new equipment purchased in February is being depreciated on a straight-line basis over 5 years and salvage value was estimated at $1,200. The old equipment still owned is being depreciated over a 10-year life using straight-line with no salvage value. 5. Depreciation is recorded on the building on a straight-line basis based on a 30-year life and a salvage value of $10,000. 6. Amortization is recorded on the patent. 7. The income tax rate is 30%. This amount will be paid when the tax return is due in April. (Hint: Prepare the income statement up to income before taxes and multiply by 30% to compute the amount.) Prepare a bank reconciliation in good form. (List items that increase balance as per bank first.) Bramble Corp. Bank Reconciliation 3/31/22 Balance Per Bank - 23200 Deposits in Transit 6000 Less : Outstanding Checks #440 3400 i #452 400 #453 A 800 #454 5890 10490 Adjusted Balance Per 23200 Balance Per Books - 23200 Less Bank Service Charge 100 Adjusted Balance Per 23100 Your answer is correct. Prepare an unadjusted trial balance at March 31. Bramble Corp. Trial Balance 3/31/22 Debit Credit Cash 85690 $ Accounts Receivable 29400 Allowance for Doubtful Accounts 1300 Equipment 25000 Accumulated Depreciation-Equipment 2800 Land 20000 Buildings 100000 Accumulated Depreciation-Buildings 10000 Patents 12000 LOUUUUUU Accounts Payable 4250 Unearned Service Revenue 16800 Common Stock 90000 Retained Earnings 65290 Service Revenue Other Operating Expenses 97000 Depreciation Expense 450 Loss on Disposal of Plant Assets 900 Totals 370440 370440 e Textbook and Media List of Accounts Bal. 3750 Feb. 1 Mar. 294 Mar. 314 Cash 23,200 Feb. 1 A 16800 Mar. 1 173000 Mar. 294 1450 Mar. 299 12000 16010 97000 Bal. Accounts Receivable 22,600 Mar. 294 180000 Mar. 31 173000 200 Mar. 284 Mar. 314 1,500 Allowance for Doubtful Accounts 200 Bal. Equipment 23,000 Mar. 314 12000 10000 Bal. Feb. 1 4 Mar. 314 Accumulated Depreciation-Equipment Bal. Mar 314 7650 10,000 450 Land Bal. 20,000 Buildings Bal. 100,000 Accumulated Depreciation-Buildings Bal. 10,000 Patents 12000 Mar. 14 Mar. 29 294 Accounts Payable 16010 Bal. Feb. 1 A 12,010 8250 Unearned Service Revenue Feb. 14 16800 Common Stock Bal. 90,000 Retained Earnings Bal. 65,290 Service Revenue Mar. 284 180000 Mar. 294 Other Operating Expenses 97000 Depreciation Expense 450 Loss on Disposal of Plant Assets 900 Mar. 31 Mar. 31 Bramble Corp. prepares quarterly financial statements. The post closing trial balance at December 31, 2021, is presented below. BRAMBLE CORP. Post-Closing Trial Balance December 31, 2021 Credit Cash Debit $23.200 22,600 Accounts Receivable Allowance for Doubtful Accounts $1,500 Equipment 23,000 Accumulated Depreciation -Equipment 10,000 Buildings 100,000 Accumulated Depreciation-Buildings 10,000 Land 20,000 Accounts Payable 12,010 Common Stock Retained Earnings 90,000 65,290 $188,800 $188,800 During the first quarter of 2022, the following transactions occurred: 1. On February 1, Bramble collected fees of $16,800 in advance. The company will perform $1,400 of services each month from February 1, 2022, to January 31, 2018, 2. On February 1, Bramble purchased computer equipment for $11,250 plus sales taxes of $750, $3,750 cash was paid with the rest on account Check 455 was used. 3. On March 1, Bramble acquired a patent with a 10-year life for $12,000 cash. Check #456 was used. 4. On March 28, Bramble recorded the quarter's sales in a single entry. During this period, Bramble had total sales of $180,000 (not including the sales referred to in item 1 above). All of the sales were on account. 5. On March 29. Bramble collected $173,000 from customers on account. 6. On March 29, Bramble paid $16,010 on accounts payable. Check #457 was used. 7. On March 29, Bramble paid other operating expenses of $97,000. Check #458 was used. 8. On March 31, Bramble wrote off a receivable of $200 for a customer who declared bankruptcy. 9. On March 31, Bramble sold for $1.450 equipment that originally cost $10,000. It had an estimated life of 5 years and salvage of $1,000. Accumulated depreciation as of December 31, 2021, was $7.200 using the straight line method. (Hint: Record depreciation on the equipment sold, then record the sale. Bank reconciliation data and adjustment data: 1. The company reconciles Its bank statement every quarter. Information from the December 31, 2021, bank reconciliation is: Deposit in transit: 12/30/2021 $6,000 Outstanding checks #440 3.400 #452 400 #453 800 #454 5,890 Bank reconciliation data and adjustment data: 1. The company reconciles its bank statement every quarter. Information from the December 31, 2021, bank reconciliation is: Deposit in transit: 12/30/2021 $6,000 Outstanding checks #440 3,400 #452 400 #453 800 #454 5,890 The bank statement received for the quarter ended March 31, 2022, is as follows: Beginning balance per bank $27,690 Deposits: 1/2/2022, $6,000; 2/2/2022, $16,800; 3/30/2022, $173,000 195,800 Checks: #452, $400; #453, $800; #457, $16,010; #458, $97,000 (114,210) Debit memo: Bank service charge (record as operating expense) (100) Ending bank balance $109,180 2. Record revenue earned from item 1 above. 3. $24,000 of accounts receivable at March 31, 2022, are not past due yet. The bad debt percentage for these is 4%. The balance of accounts receivable are past due. The bad debt percentage for these is 24.00%. Record bad debt expense. (Hint: You will need to compute the balance in accounts receivable before calculating this.) 4. Depreciation is recorded on the equipment still owned at March 31, 2022. The new equipment purchased in February is being depreciated on a straight-line basis over 5 years and salvage value was estimated at $1,200. The old equipment still owned is being depreciated over a 10-year life using straight-line with no salvage value. 5. Depreciation is recorded on the building on a straight-line basis based on a 30-year life and a salvage value of $10,000. 6. Amortization is recorded on the patent. 7. The income tax rate is 30%. This amount will be paid when the tax return is due in April. (Hint: Prepare the income statement up to income before taxes and multiply by 30% to compute the amount.) Prepare a bank reconciliation in good form. (List items that increase balance as per bank first.) Bramble Corp. Bank Reconciliation 3/31/22 Balance Per Bank - 23200 Deposits in Transit 6000 Less : Outstanding Checks #440 3400 i #452 400 #453 A 800 #454 5890 10490 Adjusted Balance Per 23200 Balance Per Books - 23200 Less Bank Service Charge 100 Adjusted Balance Per 23100 Your answer is correct. Prepare an unadjusted trial balance at March 31. Bramble Corp. Trial Balance 3/31/22 Debit Credit Cash 85690 $ Accounts Receivable 29400 Allowance for Doubtful Accounts 1300 Equipment 25000 Accumulated Depreciation-Equipment 2800 Land 20000 Buildings 100000 Accumulated Depreciation-Buildings 10000 Patents 12000 LOUUUUUU Accounts Payable 4250 Unearned Service Revenue 16800 Common Stock 90000 Retained Earnings 65290 Service Revenue Other Operating Expenses 97000 Depreciation Expense 450 Loss on Disposal of Plant Assets 900 Totals 370440 370440 e Textbook and Media List of Accounts Bal. 3750 Feb. 1 Mar. 294 Mar. 314 Cash 23,200 Feb. 1 A 16800 Mar. 1 173000 Mar. 294 1450 Mar. 299 12000 16010 97000 Bal. Accounts Receivable 22,600 Mar. 294 180000 Mar. 31 173000 200 Mar. 284 Mar. 314 1,500 Allowance for Doubtful Accounts 200 Bal. Equipment 23,000 Mar. 314 12000 10000 Bal. Feb. 1 4 Mar. 314 Accumulated Depreciation-Equipment Bal. Mar 314 7650 10,000 450 Land Bal. 20,000 Buildings Bal. 100,000 Accumulated Depreciation-Buildings Bal. 10,000 Patents 12000 Mar. 14 Mar. 29 294 Accounts Payable 16010 Bal. Feb. 1 A 12,010 8250 Unearned Service Revenue Feb. 14 16800 Common Stock Bal. 90,000 Retained Earnings Bal. 65,290 Service Revenue Mar. 284 180000 Mar. 294 Other Operating Expenses 97000 Depreciation Expense 450 Loss on Disposal of Plant Assets 900 Mar. 31 Mar. 31