Jamison Company gathered the following reconciling information in preparing its June bank reconciliation: Cash balance per bank, June 30 $11,883 Note receivable collected by bank 7,216 Outstanding checks 5,690 Deposits in transit 4,345 Bank service charge 77 NSF check 1,902 Using the above information, determine the cash balance per books (before adjustments) for Jamison Company.

On October 1, Black Company receives a 10% interest-bearing note from Reese Company to settle a $16,200 account receivable. The note is due in six months. At December 31, Black should record interest revenue of

Gunnar Company gathered the following reconciling information in preparing its September bank reconciliation. Calculate the adjusted cash balance per books on September 30.

Cash balance per books, September 30	$2,750
Deposits in transit	200
Notes receivable and interest collected by bank	630
Bank charge for check printing	50
Outstanding checks	1,250
NSF check	290