it has a B part as well

On October 31, 2021, Wildhorse Company had a cash balance per books of $8,967. The bank statement on that date showed a balance of $10,171. A comparison of the statement with the Cash account revealed the following: 1. The statement included debit memos of $51 for the printing of additional company cheques and $46 for bank service charges. 2. Cash sales of $528 on October 12 were deposited in the bank. The journal entry to record the cash receipt and the deposit slip were incorrectly made out and recorded by Wildhorse as $852. The bank detected the error on the deposit slip and credited Wildhorse Company for the correct amount. 3. The September 30 deposit of $1,001 was included on the October bank statement. The deposit had been placed in the bank's night deposit vault on September 30. 4. The October 31 deposit of $976 was not included on the October bank statement. The deposit had been placed in the bank's night deposit vault on October 31 . 5. Cheques #1006 for $431 and #1072 for $991 were outstanding on September 30 . Of these, #1072 cleared the bank in October. Al the cheques written in October except for #1278 for $561, #1284 for $651, and #1285 for $331 had cleared the bank by October 31 . 5. Cheques #1006 for $431 and #1072 for $991 were outstanding on September 30 . Of these, #1072 cleared the bank in October. All the cheques written in October except for #1278 for $561, #1284 for $651, and #1285 for $331 had cleared the bank by October 31 . 6. On October 18, the company issued cheque #1181 for $457 to Helms \& Co., on account. The cheque, which cleared the bankin October, was incorrectly journalized and posted by Wildhorse Company for $574. 7. A review of the bank statement revealed that Wildhorse Company received electronic payments from customers on account of $1,891 in October. The bank had also credited the account with $41 of interest revenue on October 31 . Wildhorse had no previous notice of these amounts. 8. Included with the cancelled cheques was a cheque issued by Lasik Company for $601 that was incorrectly charged to Wildhorse Company by the bank. 9. On October 31, the bank statement showed an NSF charge of $821 for a cheque issued by W. Hoad, a customer, to Wildhorse Compary on account. This amount included a $32 service charge by the bank. The company's policy is to pass on all NSF fees to the customer. WILDHORSE COMPANY Bank Reconciliation October 31, 2021 $ $ $ $