Only do the first and second instructions!

Instructions for bank reconciliation 1) Prepare the bank reconciliation statement as at June 30, 2019. To do this, you will need to use: the previous month's bank reconciliationstatement, 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 mrilpariy":i 1CXXMAnainq 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 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 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, 2019 Balance per bank: $62,486 Add deposit in transit from Bovine & Hobbitson deposit in transit from Attic Books $12,458 5,90018,358 80,844 Deduct: outstanding check outstanding check Adjusted balance per banlk No. 782 $6,600 No. 783 1,090 7,690 $73,154 $72,904 260 Balance per b ook: Add interest earned 73,164 Deduc bank service charge Adjusted balance per book 10 $73,154 Date Particulars Debit Credit Balance JUN 1 BALANCE BROUGHT FORWARD DEPOSIT - Bovine & Hobbitson 562,486 CR $74,944 CR $68,344 CR $74,244 CR $73,154 CR $66,454 CR $106,454 CR $102,454 CR $131,854 CR $128,350 CR $120,750 CR $116,496 CR $106,596 CR $111,596 CR $110,372 CR $117,428 CR $114,228 CR $110,039 CR $127,039 CR $155,389 CR $111,131 CR $94,131 CR 590,275 CR $149,810 CR $155,615 CR $151,135 CR $151,733 CR 151,723 CR JUN 2 $12,458 JUN 2 782 $6,600 JUN 4 DEPOSIT- Attic Books S5,900 JUN 4 783 JUN 5 785 $6,700 JUN 5 LOAN JUN 6 784 $4,000 JUN 7 DEPOSIT-Cash sales $29,400 $3,504 $7,600 $4,254 JUN 7 787 JUN 10 786 JUN 12 788 JUN 13 789 JUN 14 DEPOSIT-Attic Books JUN 18 790 JUN 19 DEPOSIT-Cash sales JUN 19 791 JUN 20 792 JUN 23 DEPOSIT- Hoarders JUN 23 DEPOSIT- Cash sales JUN 24 794 JUN 25 NSF CHECK Hoarders JUN 26 795 JUN 29 DEPOSIT- Cash sales JUN 30 DEPOSIT-Bovine & Hobbitson JUN 30 796 JUN 30 INTEREST JUN 30 TRANSACTIONS FEE $1,224 $3,200 $4,189 $17,000 $44,258 $17,000 S59,535 S5,805 $4,480 $598 Last statement to 05/31/19 This statement to 06/30/19 Total debitsTotal credits Final balance $151,723 CR $121,865 $211,102 Proceeds of checks will not be available unbl cleared 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 Credit Post Ref Cost of Goods Date Account SalesSales Accounts Other ash evenue Tax Receivable Accounts Sold 25040,000 40,000 Jun1 Bank Loan Payable Jun 5Sales Revenue Jun 12Sales Revenue Jun 13 ARC Attic Books Jun 17 ARC Cough-up bookstore 110-3 59,904 Jun 19Sales Revenue Jun 20 ARC Hoarders Jun 26Sales Revenue Jun 29 ARC Bovine & Hobbitson110 5,805 Jun 29Sales Revenue Total Post reference XII 29,40 28,000 | 1,400 X 7,056 6,720336 9,800 2,880 110-15,000 5,000 59,904 14,400 X 28,35027,000 1,350 110-6 17,000 17,000 X59,53556,7002,835 29,560 5,805 8,360 65,000 (X) (500)/(120) XII 19,404|| 18.480| 924 271,454 136,900 6,845 87,709 40,000 (100)(400) (240) 110) CASH PAYMENTS JOURNAL Debit Credit Check Post Date Account No. Ref. Accounts Merchandise Wages Other Cash Payable Inventory Expense Accounts Jun1 Merchandise Inventory Jun 2APC Albatross Jun 3APC Books R Us Jun 4Wages Payable Jun 11 Wages Expense Jun 12APC Booked Inn Jun 13 Electricity Payable Jun 15 Prepaid Rent Jun 18 Wages Expense Jun 23 APC Deterministic Garage793210-1 13,068 Jun 23 APC Polar Bear Books Jun 25 Wages Expense Jun 29 Merchandise Inventory Jun 30 Salary Expense Total Post reference 784 785 210-2 6,700 786 210-47,600 787 220 788 789 210-59,900 790221 791 140 792 4,000 4,000 6,700 7,600 1,504 2,0003,504 4,254 9,900 1,224 1,224 3,2003,200 4,189 13,068 44,258 3,856 4,480 5,4005,400 8,480 13,803 11,824 115,633 (120)(516)(X)(100) 4,254 4,189 794210-3 44,258 795 796 797 545 3,856 4,480 81,526 (210) Cover 2 Cover Bank Reconciliation Statement June 30, 2019 Balance per bank: Add: Deduct: No No No Adjusted balance per bank Balance per book Add Deduct: Adjusted balance per book