On August 31,2006 the cash ledger account in Awash international company shows a debitbalance of birr 82,461 while the bank statement provided by Abyssinia bank indicates a balance of birr 110,632 .A receipt of August31 ,for 12,924birr was not included in August bank statement . In additional the check , which were issued but not paid by bank during this month totals birr 11,458 . Credit memorandum send by the bank indicated that notes receivable left with the bank for birr 10,200 had been collected and credited for 10,240 birr including interest revenue of birr 40 . In additional the maturing value of treasury bill birr 20,000 collected during this month.The bank acquired for awash company at a discount for birr 18,800 and had been recorded at cost in the short term investment ledgeraccount by awash company .the bank statement included in debit memorandumincludes birr 28 as a service charge for month of August . A check for 521 birr drown by ABC company (credit) returned and marked as NSF.check number 1334 issuedfor 328 birr had been recorded by banl as 382 birr. 1 prepare bank reconcilation for awash company

2 necessary jornal entries