List of Accounts

• Accounts Payable
• Accounts Receivable
• Advertising Expense
• Allowance for Doubtful Accounts
• Allowance for Sales Returns and Allowances
• Bad Debt Expense
• Cash
• Cash Over and Short
• Due from Factor
• Due to Customer
• Discount on Notes Payable
• Discount on Notes Receivable
• Equity Investments
• Freight-In
• Freight-Out
• Gain on Disposal of Land
• Interest Expense
• Interest Payable
• Interest Receivable
• Interest Revenue
• Inventory
• Land
• Loss on Disposal of Investment
• Loss on Sale of Receivables
• Maintenance and Repairs Expense
• Miscellaneous Expenses
• No Entry
• Notes Payable
• Notes Receivable
• Office Expense
• Office Supplies
• Owner's Drawings
• Petty Cash
• Postage Expense
• Prepaid Postage
• Purchase Discounts
• Recourse Liability
• Sales Discounts
• Sales Discounts Forfeited
• Sales Returns and Allowances
• Sales Revenue
• Service Revenue
• Supplies
• Supplies Expenses
• Unearned Sales Revenue

Bridgeport Company has just received the August 31, 2020, bank statement, which is summarized below. County National Bank Disbursements Receipts Balance Balance, August 1 $9,903 $34,035 43,938 1,099 45,037 Deposits during August Note collected for depositor, including $42 interest Checks cleared during August Bank service charges Balance, August 31 $36,467 8,570 21 8,549 8,549 The general ledger Cash account contained the following entries for the month of August. Cash 10,623 Disbursements in August 36,894 Balance, August 1 Receipts during August 36,995 Deposits in transit at August 31 are $4,017, and checks outstanding at August 31 total $1,110. Cash on hand at August 31 is $328. The bookkeeper improperly entered one check in the books at $147 which was written for $165 for supplies (expense); it cleared the bank during the month of August. (a) Prepare a bank reconciliation dated August 31, 2020, proceeding to a correct balance. BRIDGEPORT COMPANY Bank Reconciliation, August 31, 2020 County National Bank $ >