Le Bateau Manufacturing Inc. gathered the following reconciling information in preparing its May bank reconciliation: Cash balance per books, 5/31 14,200 Deposits in transit 3,150 Notes receivable and interest collected by bank 5,850 Bank charge for check printing 60 Outstanding checks 2,960 NSF check 870 The adjusted cash balance per books on May 31 is a. $14,390. b. $13,460. C. $19,120. d. $19,130. On May 1, 2017, Vuitton Company established a petty cash fund by issuing a check for 750 to Antoinette Mercier, the custodian of the petty cash fund. On May 31, 2017, Mercier submitted the following paid petty cash vouchers for replenishment of the petty cash fund when there is 30 cash in the fund: Freight-In 249 Supplies Expense 195 Entertainment of clients 186 Postage Expense 75 The journal entry to establish the petty cash fund would include a a. debit to Cash Over and Short for $750. b. debit to Cash for $750. c. credit to Accounts Payable for $750. d. credit to Cash for $750. In preparing its bank reconciliation for the month of April 2017, Franklin, Inc. has available the following information. Balance per bank statement, 4/30/17 $60,410 NSF check returned with 4/30/17 bank statement 625 Deposits in transit, 4/30/17 7,500 Outstanding checks, 4/30/17 7,800 Bank service charges for April 30 What should be the adjusted cash balance at April 30, 2017? a. $60,755. b. $59,435. OC. $60,110. O d. $59,405. Quayle Company gathered the following reconciling information in preparing its August bank reconciliation: Cash balance per books, 8/31 $9,800 Deposits in transit 300 Notes receivable and interest collected by bank 1,700 Bank charge for check printing 40 Outstanding checks 4,000 NSF check 340 The adjusted cash balance per books on August 31 is a. $7,420. b. $7,720. C. $11,120. d. $10,820. A $300 petty cash fund has cash of $54 and receipts of $252. The journal entry to replenish the account would include a: a. credit to Petty Cash for $252. b. credit to Cash Over and Short for $6. C. debit to Cash for $252. d. credit to Cash for $252. A $220 petty cash fund has cash of $54 and receipts of $164. The journal entry to replenish the account would include a a. credit to Cash for $164. b. debit to Cash Over and Short for $2. c. debit to Cash for $164. d. credit to Petty Cash for $220. If a petty cash fund is established in the amount of $350, and contains $203 in cash and $140 in receipts for disbursements when it is replenished, the journal entry to record replenishment should include credits to which of the following accounts? a. Cash, $100; Cash Over and Short, $7. b. Petty Cash, $140. c. Petty Cash, $147. O d. Cash, $147. Bellingham Company's 300 petty cash fund has cash of 56 and receipts of 240. The journal entry to replenish the account would include a a. credit to Petty Cash for $240. b. debit to Cash for ?300. C. credit to Cash for $240. d. debit to Cash Over and Short for $4. 4 If a petty cash fund is established in the amount of $250, and contains $ 148 in cash and $106 in receipts for disbursements when it is replenished, the journal entry to record replenishment should include credits to which of the following accounts? a. Petty Cash, $102. b. Cash, $102. c. Cash, $102; Cash Over and Short, $4. O d. Petty Cash, $106. A deposit made by a company will appear on the bank statement as a a. credit b. credit memorandum. C. debit memorandum O d. debit