Moran's Morning Brew deposits all cash receipts on a daily basis. It makes all cash payments by check.
At the close of business on November 30, 2012, its cash account per the general ledger shows a debit
balance of $13,789. Moran's Morning Brew's November 30 bank statement shows $10,555 on deposit.
Required:
(a) Prepare a bank reconciliation using the following information:
1) The Nov. 30 cash deposit of $8,686 were deposited late and not recorded on the bank statement.
2) Outstanding checks total $2,208.
3) Check No. 919 listed with the canceled checks, was correctly drawn for $456 to pay a utility bill.
The company mistakenly recorded the check as $465.
4) The bank statement includes a $112 debit memo for service charges.
		Moran's Morning Brew
		Bank Reconcilition
		Oct. 31, 2018
Balance per Bank		10,555		Balance per Books
	Add:				Add:
	Deduct:				Deduct:
	Bal. per Recon.				Balance per Recon.
(b) Prepare the required journal entries to update Moran's Morning Brew's records.
					GENERAL JOURNAL
Date		Account Titles and Explanation						Debit	Credit