Indicate which account belongs under the proper account type by placing an X in the correct box.

ACCOUNT ASSETS LIABILITIES EQUITY REVENUE EXPENSE 5 6 Wages Insurance 7 Cash 8 Drawing 10 11 12 13 14 Depreciatio Repairs Notes Payable Prepaid Insurance 15 Utilities 16 Rent 17 18 Accounts Payable 19 Supplies 20 Land 21 22 Accounts Receivable 23 Capital 24 Services 25 26 27 Uncarned Revenue Fees 28 29 Furniture Equipment 30 Travel 31 Advertising 32 Buildings 38 Using the information below, prepare a bank reconciliation. 39 40 The cash account for Collegiate Sports Co. on November 1, 2016, indicated a balance of $116,207. 41 During November, the total cash deposited was $32,838, and checks written totaled $51,751. 42 The bank statement indicated a balance of $97,866 on November 30, 2016. 43 44 a. The bank erroneously credited Collegiate Sports Co. with a deposit made by Grant Co. in the amount 45 of $330. 46 47 b. Checks outstanding totaled $19,547. 48 49 c. Bank service charges for November amounted to $60. 50 51 d. The bank had collected for Collegiate Sports Co. $1,200 on a note left for collection. 52 53 e. A check for $200 had been incorrectly charged by the bank as $2,200. 54 55 F. A check for $70 returned with the statement had been recorded by Collegiate Sports Co. as $770. 56 The check was for the payment of an obligation to Ramirez Co. on account. 57 58 g. An ATM withdrawal of $100 on November 18 by Collegiate Sports Co. for personal use was not recorded on the books. 60 61 h. A check for $1,750 from Hallen Academy was returned by the bank because of insufficient funds. 62 63 i A deposit of $14,222, representing receipts of November 30, had been made too late to appear on the bank statement 65 66 1. The bank erroneously charged a check drawn by Smith Co. in the amount of $4,320 to Collegiate 67 Co. 59 64 68 69 k. The bank reported a credit of $125 for interest on the average daily balance. 70 71 1. Checks from September that have not yet cleared the bank totaled $1,122