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of August 2 0 1 6 . As of August 3 1 , the bank statement shows a balance of $ 1 6 , 1

of August 2016. As of August 31, the bank statement shows a balance of $16,140. The August 31 unadjusted balance in the Cash account of Halls Cards is $14,100. A review of the bank statement revealed the following information: 1. A deposit of $4,150 on AugustRick Hall owns a card shop, Halls Cards. The following cash information is available for the month of August 2016. As of August 31, the bank statement shows a balance of $16,140. The August 31 unadjusted balance in the Cash account of Halls Cards is $14,100. A review of the bank statement revealed the following information: 1. A deposit of $4,150 on August 31,2016, does not appear on the August bank statement. 2. It was discovered that a check to pay for baseball cards was correctly written and paid by the bank for $4,500 but was recorded on the books as $5,400.3. When checks written during the month were compared with those paid by the bank, three checks amounting to $5,370 were found to be outstanding. 4. A debit memo for $80 was included in the bank statement for the purchase of a new supply of checks.

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