Lisa Chai Associates Bank Reconciliation July 31, 20 Bank statement balance, July 31 Add deposits in transit $2,764.40 $250.00 98.00 348.00 $3,112.40 Deduct outstanding checks: No. 296 No. 299 $73.50 17.80 No. 301 33.20 124.50 $2,987.90 Adjusted bank balance Book balance, July 31 Add error on Check No. 291 $3,084.90 23.00 $3,107,90 $110.00 Deduct: NSF check Bank service charge Adjusted book balance 10.00 120.00 $2,987.90 Check My Work 5 more Check My Work uses remang i > lyje 3 ons % & 5. 6 7 8 9 0.00 120.00 Adjusted book balance $2,987.90 "Accounts Payable was debited in original entry Based on the bank reconciliation, prepare the journal entries Page DATE ACCOUNT TITLE DOC. POST. NO. REF. DEBIT CREDIT 1 20- July 31 2 3 2 To correct error on Check No. 291 4 3 5 July 31 5 6 To record NSF check 8 2 8 9 July 31 10 9 11 To record bark service charge 10 11 ed My Work Checky Woman Search o - e 9 lije 96 4 prt 5 & 6 7 00 9 O R T Olay 1, 20, a check was written in the amount of $200 to establish a petty cash fund. During lary, the following vouchers were written for cash removed from Voucher No. Account Debited Amount 1 $17.50 33.00 2 60.00 Automobile Expert Hayden Delacruz, Den Postage Expense Chantate Contributions Expense 12.50 15.00 6 9.00 Based on the petty cash information, prepare the journal entry to establish a petty cash land and the mal entry to relish the petty cash fund Page: DATE MCCOUNT TITLE DOC. POST DEBIT CREDIT NO. REF 20 1 3 To the petty cash fund Previous O BI e 9 lip 5 00 9 O R T o P 7 F G G H J . V B NL N M 7 8 9 O R 7 Y U O P G . K L v B NM Book 120 4 4 7 9 9 10 DIO DII III III III DII III III III III 10 11 12 12 + 16 170 15 12 SH 1 19 Previous O Hi > e 9 lipo & 96 5 9 7 00 9 R T Y tu o P G H K L B N . Bank Reconciliation and Related Journal Entries The book balance in the checking account of Johnson Enterprises as of October 31 is $5,669.30. The bank statement shows an ending balance of $5,174.00. The following information is discovered by (1) comparing last month's deposits in transit and outstanding checks with this month's bank statement, (2) comparing deposits and checks written per books and so bank in the current month, and (3) noting service charges and other debit and credit memos shown on the bank statement. Deposits in transit: 10/29 $205.00 10/30 409.00 Outstanding checks: No. 1635 55.90 No. 1639 174.00 No. 1641 139.60 No. 1653 441.20 Unrecorded ATM withdrawal: 200.00 Bank service charge: 42.00