Oriole Rook Candies received a bank statement for the month of August 2014 , which showed a balance per bank of $5,664. The company's cash account in the general ledger showed a balance of $5,088 at August 31 . Other information that may be relevant in preparing a bank reconciliation for August follows: 1. The bank returned a NSF check from a customer for $55. 2. The company recorded cash receipts of $864 on August 31 but this amount does not appear on the bank statement. 3. A check correctly written and paid by the bank for $856 was incorrectly recorded in the cash payments journal for $696. The check was a payment on account. 4. Checks that were written in August but still had not been presented to the bank for payment at August 31 amounted to $448. 5. The bank posted $1,232 to the company's account on August 31 representing an EFT payment from a customer that does pot appear in the company's ledger. 6. The bank included a $25 debit memorandum for service charges for the month of August. OrioleRook Candies Bank Reconciliation Cash Balance Per Bank Statement Add v : Deposit in Transit Less v : Outstanding Checks-August Adjusted Cash Balance Per Bank. Cash Balance Per Books Add : $ $ Add : Less : NSF Check $ Bank Service Charge Error in Recording a Check Adjusted Cash Balance Per Books $ eTextbook and Media List of Accounts Sive for Later Attempts: 0 of 3 used