Organic Food Company's cash account shows a $7200 debit balance and it's bank statement shows $6350 on deposits at the close of business on Aug. 31.

a. August 31 cash receipts of $2940 were placed in the bank's night depository after banking hours and were not recorded on the August 31 bank statement.

b. The bank statement shows a $290 NSF check form a customer, the company has not yet recorded this NSF check.

c. Outstanding checks as of August 31 total $2820.

d. In the reviewing bank statement, an $250 check written by Organic Fruits was mistakenly drawn against Organic Food account.

e. The August 31 bank statement lists $190 in bank service charges; the company has not yet recorded the cost of these services.

Organic Food Co

Bank Reconciliation

August 31

Bank Statement Balance		Book Balance
Add		Add
Deduct		Deduct
Adjusting Bank Balance		Adjusted Book Balance