PE 8-1A Internal control elements Identify each of the following cedures, or (c) information and communication: p. 377 BJ. 2 as relating to (a) the control environment, (b) control pro- 1. Organizational structure 2. Report of company's conformity with environmental laws and regulations 3. Proofs and security measures 08.e.as EX 8-18 Bank reconciliation The following data were accumulated for use in reconciling the bank account of Zek's Co. for May 2016: ). 5 ed balance: 1. Cash balance according to the company's records at May 31, 2016, $22,110. 2. Cash balance according to the bank statement at May 31, 2016, $29,650. 3. Checks outstanding, $13,875 4. Deposit in transit, not recorded by bank, $6,770. 5. A check for $50 in payment of an account was erroneously recorded in the check register as $500. 6. Bank debit memo for service charges, $15. a. Prepare a bank reconciliation, using the format shown in Exhibit 13. b. If the balance sheet were prepared for Zek's Co. on be reported for cash? c. Must a bank reconciliation always balance (reconcile)? May 31, 2016, what amount should