In a bank reconciliation, which of the following would be added to the companys cash balance?

	a.	NSF checks.
	b.	Bank service fees.
	c.	Checks outstanding.
	d.	Notes collected by the bank.
	e.	Deposits outstanding.

The supplies account had a balance of $28,000 at the beginning of the year. At the end of the year, the ending balance of supplies was $7,000. Purchases for the year totaled $35,000. What is the amount of supplies expense for the year and how would it be recorded?

	a.	$21,000; Debit Supplies Expense, Credit Supplies
	b.	$21,000; Debit Supplies, Credit Supplies Expense
	c.	$56,000; Debit Supplies Expense, Credit Supplies
	d.	$14,000; Debit Supplies, Credit Supplies Expense
	e.	$56,000; Debit Supplies, Credit Cash

Prior to the bank reconciliation, the banks balance of cash = $10,000. Additional information includes:

- Note receivable collected by the bank on the companys behalf = $8,000

- Checks Outstanding = $11,000

- Bank service fees = $1,000

- Nonsufficient funds (NSF) checks = $3,000

- Deposits Outstanding = $9,000

After the bank reconciliation is prepared, what will be the companys ending cash balance?

	a.	$14,000
	b.	$8,000
	c.	$12,000
	d.	$11,000
	e.	$10,000