On arriving his office at Efficient Systems Inc.(ESI) early morning Monday, Mr. Laziross w Mr. Terribeel asked him why the company's cash balance was different from the checking Mr. Laziross listed the following items to explain the difference. 1 The bank statement for the checking account of ESI showed a balance of $14632.12 on S 2 Oustanding checks were $1,320.25 3 The September 30 cash receipts of $575 were not deposited in the bank until October 2. 4 One check written in payment of rent for $246 was not correctly recorded by the bank but 5 In accordance with prior authorization, the bank withdrew $450 directly from checking account as payment on note payable. The interest portion of that payment was 6 Bank service charge of $14 were listed on the bank statement. 7 A deposit of $875 was recorded by the bank on September 13, but it did not belong to ESI. 8 The bank statement included a charge of $85 for an NSF check. The check was returned 9 ESI maintains a $200 petty cash fund that was approrpiately reimbursed at the end of Sept 10 According to instructions from ESI on September 30, the bank withdrew $10,000 from the ESI recorded the transaction in its books on September 30 when it received notice from th Prepare the adjustment of Book balance to Corrected Balance. Correct Adjustments: Balance per book Dr.