On the Bank Reconciliation Statement June 30, 2020 I don't understand how to get Balance per book

Bank reconciliation Now that you have completed the end of month posting procedure, you are required to prepare a bank reconciliaton as at June 30, 2020. The purpose of the bank reconciliation process is to reconcile the balance of cash shown in the company's ledger account against the balance of cash reported in the bank statement. Instructions for bank reconciliation 1) Prepare the bank reconciliation statement as at June 30, 2020. To do this, you will need to use: the previous month's bank reconciliation & statement, and the current month's bank statement and cash journals Note that the bank reconciliation statement provided below may contain more rows than required. 2) Use the bank reconciliation statement to record the relevant reconciling items in the general journal. 3) Post entries recorded in the general journal to the appropriate ledger accounts according to the company's accounting policies and procedures 4) Record the updated balance of each ledger account in the Balance row of each ledger, even for ledgers with a balance of zero. Although each ledger already has a running balance, the Balance row must still be filled out in order to receive full points. Back-On-Track functionality H Please note that any answers from previous pages carried through onto this page (either on the page or in a popup information page) have been reset, if necessary, to the correct answers. Your particular answers from previous pages are no longer shown. Remember: Enter all answers to the nearest whole dollar. There may be entries in the general journal that require posting to both a control account and a subsidiary ledger. In these cases, after you have posted to both ledgers, you should enter the reference for both the general ledger account and the subsidiary ledger account in the Post Ref. column to indicate that you have posted to both accounts. For example, if the reference number for the control account is 110 and the reference number for the subsidiary ledger account is 110-1, you should type '110/110-1' into the Post Ref. column. You are also required to apply the journals and ledgers instructions provided in previous weeks. Before pressing the Submit answers button, we recommend that you click the Show All tab and check that all relevant accounting records have been completed. Bank reconciliation statement May Cover 2 Cover Bank Reconciliation Statement May 31, 2020 $29,254 Balance per bank: Add: deposit in transit from Cliff's Notes deposit in transit from Attic Books $3,715 790 4,505 33,759 Deduct: outstanding check outstanding check Adjusted balance per bank No. 901 $5,600 No. 902 800 6,400 $27,359 $27,244 Balance per book: Add: interest earned 122 27,366 Deduct: bank service charge Adjusted balance per book 7 00000001 $27,359 Bank statement June EASTPAC Miami branch Neville Cooper 827 McGee Avenue Miami, FL 33109 Account No. 27900920 Page No. 1 Cover 2 Cover Date Particulars Debit Credit Balance JUN 1 BALANCE BROUGHT FORWARD JUN 4 LOAN $43,000 JUN 5 902 $800 JUN 6 DEPOSIT - Cliff's Notes $3,715 JUN 6 DEPOSIT - Attic Books $790 JUN 6 901 $5,600 $1,787 $7,830 JUN 7 903 JUN 9 DEPOSIT - Cash sales JUN 10 904 JUN 13 DEPOSIT - Cash sales $2,787 $11,394 JUN 14 905 $3,750 JUN 17 DEPOSIT - Attic Books $2,993 $29,254 CR $72,254 CR $71,454 CR $75,169 CR $75,959 CR $70,359 CR $68,572 CR $76,402 CR $73,615 CR $85,009 CR $81,259 CR $84,252 CR $78,506 CR $87,697 CR $88,697 CR $87,697 CR $97,292 CR $93,065 CR $96,092 CR $102,791 CR $97,468 CR $97,699 CR $97,692 CR $5,746 JUN 19 907 JUN 20 DEPOSIT - Cash sales JUN 21 DEPOSIT - Gimmicks $9,191 $1,000 JUN 24 NSF CHECK - Gimmicks $1,000 JUN 27 DEPOSIT - Cash sales $9,595 JUN 28 908 $4,227 JUN 30 DEPOSIT - Cliff's Notes $3,027 JUN 30 DEPOSIT - Cash sales $6,699 JUN 30 910 $5,323 JUN 30 INTEREST $231 JUN 30 SERVICE CHARGE $7 Last statement to this statement to 05/31/20 06/30/20 Total debits Total credits Final balance $31,027 $99,465 $97,692 CR Proceeds of checks will not be available until cleared. All entries for the last business day are subject to verification and authorization. Any items not paid, or withdrawn, will be adjusted by reversal entry on a later statement. NSF means Not-Sufficient-Funds. CASH RECEIPTS JOURNAL Debit Date Account Post Ref. Sales Cash Credit Sales Accounts Other Revenue Receivable Accounts 43,000 Discounts Jun 250 1 Bank Loan Payable 5 Sales Revenue 11 ARC - Attic Books 43,000 7,830 Jun 7,830 Jun 110-1 2,993 333 3,326 Jun 11,394 11,394 12 Sales Revenue 19 ARC - Gimmicks Jun 110-6 1,000 1,000 9,191 Jun 19 Sales Revenue 9,191 Jun 20 ARC - Outlines 110-3 2,757 2,757 Jun 26 Sales Revenue 9,595 9,595 Jun 110-4 3,027 3,027 30 ARC - Cliff's Notes 30 Sales Revenue Jun 6,699 6,699 97,486 Total 333 43,000 44,709 (400) 10,110 (110) Post reference (100) (402) CASH PAYMENTS JOURNAL Debit Credit Date Account Check No. Post Ref. Other Purchases Cash Accounts Payable 1,805 Purchase Discounts Accounts Jun 2 APC - Albatross 903 1,787 18 210-2 210-4 Jun 904 2.844 2,787 57 4 APC - Booked Inn 7 Purchases Jun 905 3,750 3,750 Jun 906 210-5 1.919 1,919 5,746 Jun 907 516 5,746 Jun 908 210-3 4,227 4,227 13 APC - Books R Us 15 Wages Expense 26 APC - Stompson 28 APC - Noir Novels 29 Wages Expense 30 Salary Expense Jun 909 210-1 3,644 3,644 Jun 910 516 5,323 5,323 Jun 911 545 5,300 5,300 34,483 Total 14,439 3,750 16,369 75 Post reference (210) (500) (100) (502) Show All Bank Reconciliation General Journal Subsidiary Ledgers General Ledger 0000 Cover 2 Cover Bank Reconciliation Statement June 30, 2020 $ $ 97692 Balance per bank: Add: deposit in transit 2757 deposit in transit 6699 4 9456 107148 Deduct: outstanding check 4 No. 909 3644 outstanding check No. 911 5300 No. 8944 Adjusted balance per bank 98204 Balance per book Add: interest earned 231 231 Deduct: bank service charge 4 7 NSF check 1000 100000000000001 1007 Adjusted balance per book UN GENERAL JOURNAL Date Account and Explanation Post Ref. Debit Credit AHAN NAINE Jun 9 Sales Returns and Allowances 401 5,204 Jun 9 ARC - Outlines 110/110-3 5,204 (sales return) Huon RIVERS HEART TANDO 210/210-3 1,434 HAROLD ROU Jun 18 APC - Stompson Jun 18 Purchase Returns and Allowances (purchase return) 501 1,434 NEL DEMI METTRE HOONT CE Ela JE Jun 30 Cash (select) 100 231 0 Interest Revenue (select) 403 0 231 Jun 30 Admin. Expense - Bank Charges (select) 572 7 On Cash (select) 100 o FABAND RIVERSITET HEART ANDO Jun 30 ARC - Gimmicks (select) 110/110-6 1000 o NEW Colt Cash (select) DIM 100 0 1000 METTO Jun 30 select) 10 (select) E RE NE GRENSO ANNINE (Q=824-110-5.AcctsRec5_bankRec) SUBSIDIARY LEDGERS Account: ARC - Congo.com Account No. 110-5 By Sheldon NEYSELDON RIVERS HAR LANMOU Date Description Ref. Debit Credit Balance 31 Balance 0 OBIM May Jun 15 Credit sale SJ 4,060 4,060 DR MET TRAN Jun 30 Jun 30 Jun 30 Jun 30 Balance 4060 DR 4 (Q=824-110-6.AcctsRec6_bankRec) RIVERS Account: ARC - Gimmicks Account No. 110-6 HART By sheldon DNEY SHELDON VID Credit PLAN DE Date Ref. Debit Balance May Description 31 Balance 13 Credit sale 0 10 Bem Jun SJ 1,440 MEITTIR 1,440 DR 440 DR Jun 19 Repayment CRJ 1,000 Jun 24 Credit sale SJ 6,090 6,530 DR Jun 30 NSF check GJ - 1000 0 7530 | DR Jun 30 Jun 30 Jun 30 Balance 7530 DR4 (Q=825-100.Cash_bankRec) HANOU PRET SHELDON GENERAL LEDGER Account: Cash Account No. 100 METTA DAGHANG KOTA Date Ref. Debit Credit Balance May Description 31 Balance 30 Total from cash receipts journal 30 Total from cash payments journal Jun CRJ 97,486 27,359 DR 124,845 DR 90,362 DR Jun CPJ 34,483 Jun 30 interest earned GJA 231 0 90593 DR Jun 30 bank charges GJ o 7 90586 | DR Jun 30 NSF check GJ 4 1000 89586 Jun 30 to DEM Jun 30 Balance 89586 DR ETT TRA (Q=825-110-0.ARControl_bankRec) Account: ARC - Accounts Receivable Control Account No. 110 THEAN Date Description Ref. Debit Credit Balance May 31 Balance 10,456 DR Jun 9 Sales return from Outlines GJ 5,204 5,252 DR Jun SJ 16,665 dy sheldo 30 Total from sales journal 30 Total from cash receipts journal 21,917 DR 11,807 DR Jun CRJ 10,110 Jun 30 NSF check GJ 1000 0 12807 | DR Jun 30 METTER Jun 30 la Jun 30 Jun 30 Balance 12807 | DR ERAN HIENEZ D' ) AND (Q=825-210-0.APControl_bankRec) Account: APC - Accounts Payable Control Account No. 210 - Me Munke Date Ref. Debit Credit Balance May Jun Description 31 Balance 18 Purchase return to Stompson 30 Total from purchases journal 30 Total from cash payments journal 11,473 CR 10,039 CR GJ 1,434 Jun PJ 6,430 16,469 CR 2,030 CR METTRE Jun CPJ 14,439 Jun 30 Jun 30 Jun 30 4 Jun 30 Balance 2030 ( CR Account: Interest Revenue Account No. 403 (Q=825-403.InterestRevenue_bankRec) WNEYSHELDON EKOONTZ HAR PLAN DE VI CE SIEDO Date Description Ref. Debit Credit Balance May 31 Balance DE LEO METTIR Jun 30 interested earned GJ 0 231 231 CR Jun 30 Jun 30 Jun 30 Balance Account: Interest Expense Account No. 571 231 CR I ens WYM MOME (Q=825-571.InterestExpense_bankRec) By Sheldon TEBAN RIVERS DNEY SHELDON DANDO Credit Balance Date escription Ref. Debit May 31 Balance 0 DEMI Jun 30 METTRE Jun 30 Jun 30 Jun 30 Balance 0 (Q=825-572.BankCharges_bankRec) Account: Admin. Expense - Bank Charges Account No. 572 TEAN By Sheldon Credit Date Description Ref. Debit Balance May 31 Balance PRET SHELDO HAROLD ROLO Jun 30 Bank service charge GJA 7 0 7 DR METTERE Jun 30 Jun 30 Jun 30 Balance 7 DR CAN