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Check Date Check Number Check Amount

Wednesday, November $23,20221911$ $ $200\mathrm{.}00$

$1912$ $ $500\mathrm{.}00$

$1913$ $ $300\mathrm{.}00$

$1914$ $ $50\mathrm{.}00$

Wednesday, November $30,20221915$ $ $1,000\mathrm{.}00$

$1916$ $ $2,500\mathrm{.}00$

$1917$ $ $400\mathrm{.}00$

$1918$ $ $400\mathrm{.}00$

$1919$ $ $550\mathrm{.}00$

$1920$ $ $1,900\mathrm{.}00$

Wednesday, December $07,20221921$ $ $1,600\mathrm{.}00$

$1922$ $ $100\mathrm{.}00$

$1923$ $ $200\mathrm{.}00$

$1933$ $ $500\mathrm{.}00$

$1924$ $ $750\mathrm{.}00$

$1925$ $ $8,000\mathrm{.}00$

Wednesday, December $14,20221926$ VOID

$1927$ $ $900\mathrm{.}00$

Wednesday, December $21,20221928$ $ $1,500\mathrm{.}00$

$1929$ $ $3,000\mathrm{.}00$

$1930$ $ $100\mathrm{.}00$

$1931$ $ $50\mathrm{.}00$

$1932$ $ $250\mathrm{.}00$

$1934$ $ $2,500\mathrm{.}00$

Wednesday, December $28,20221935$ $ $1,000\mathrm{.}00$

$1936$ $ $300\mathrm{.}00$

$1937$ $ $600\mathrm{.}00$

$1938$ $ $7,000\mathrm{.}00$

$1939$ $ $800\mathrm{.}00$

$1940$ $ $6,000\mathrm{.}00$

$1941$ $ $250\mathrm{.}00$

$1942$ $ $100\mathrm{.}00$

Wednesday, January $04,20231943$ $ $2,000\mathrm{.}00$

$1944$ $ $1,900\mathrm{.}00$

$1945$ $ $200\mathrm{.}00$

$1946$ $ $400\mathrm{.}00$

Date Deposit Amount

Sunday, November $27,2022$ $ $2,500\mathrm{.}00$

$ $4,000\mathrm{.}00$

Wednesday, November $30,2022$ $ $3,500\mathrm{.}00$

$ $2,000\mathrm{.}00$

$ $6,000\mathrm{.}00$

Thursday, December $15,2022$ $ $10,000\mathrm{.}00$

$ $12,000\mathrm{.}00$

Wednesday, December $28,2022$ $ $10,000\mathrm{.}00$

$ $3,000\mathrm{.}00$

Monday, January $2,2023$ $ $1,400\mathrm{.}00$

$ $500\mathrm{.}00$

$ $100\mathrm{.}00$

Friday, January $06,2023$ $ $1,750\mathrm{.}00$

$ $1,500\mathrm{.}00$

Balance per Bank $ $17,250\mathrm{.}00$

Reconciling Items

Deposits in Transit

November $27$ $ $4,000\mathrm{.}00$

November $30$ $ $3,500\mathrm{.}00$

Outstanding Checks

$1913$ $ $300\mathrm{.}00$

$1918$ $ $400\mathrm{.}00$

$1919$ $ $550\mathrm{.}00$

Balance per General Ledger $ $23,500\mathrm{.}00$

Balance per Bank on December $31,2022$ $ $25,000\mathrm{.}00$

Provided by Client on January $7,2023$

Bank Balance December $31,2022$ $ $25,000\mathrm{.}00$

Deposits Made

January $2,2023$ $ $10,000\mathrm{.}00$

January $2,2023$ $ $3,000\mathrm{.}00$

January $8,2023$ $ $1,500\mathrm{.}00$

January $8,2023$ $ $2,000\mathrm{.}00$

Checks Cashed

$1913$ $ $300\mathrm{.}00$

$1927$ $ $900\mathrm{.}00$

$1938$ $ $7,000\mathrm{.}00$

$1939$ $ $800\mathrm{.}00$

$1940$ $ $6,000\mathrm{.}00$

$1943$ $ $2,000\mathrm{.}00$

$1944$ $ $1,900\mathrm{.}00$

$1945$ $ $200\mathrm{.}00$

$1946$ $ $400\mathrm{.}00$

NSF Check Returned $($Check Deposited $12/28/22)$ $ $3,000\mathrm{.}00$

Bank Balance January $10,2023$ $ $19,000\mathrm{.}00$

$1.$what is the balance per bank that should be on the top line of the bank reconciliation?

$2.$ what is the total amount of deposit in transit that should be included in the december $31$ bank reconciliation?

$3.$ what is the total amount of outstanding checks that should included in the december $31$ bank reconciliation?

$4.$ if there are any other adjustments to the bank reconciliation, what is that amount?

$5.$ what balance does the client show on the G$/$L on december $31?$

$6.$ what is the true and correct for cash on december $31?$

$7.$ which checks most conern you in terms of the time it took to be deposited?

$8.$ from an internal control perspective, what check # concern you as an auditor the most

$9.$ what checks that were written by the client in december would the auditor want to follow up on as a result of the examination of the cut$-$ off bank statement, if any