Please prepare a bank reconciliation and journal entries for the month ended

April 30^th for Bannon Co.

1. Balance per bank statement $ 9,915

2. Balance per cash general ledger account (books) $ 8,954

3. April 30^th deposit of $ 2,600 is not on the bank statement (Deposit in Transit)

4. Check numbers #219 for $ 1000 and # 222 for $ 1,100 written in April

do not appear on the April bank statement (Outstanding Checks)

5. Debit memo for a $ 20 service charge appeared on the bank statement

6. The bank incorrectly deducted $ 400 from Bannons checking account

7. The bank collected a note on behalf of the company in April, a credit

memo for net proceeds of $ 2,000 included the principal of $1,900,

interest of $ 150, less a collection fee of $ 50 accompanied the bank statement

8. A check from Apple Co. for $ 150 was returned by the bank marked NSF

9. The bank added $40 of interest earned directly to the checking account balance

10. A Cash Sale in the amount of $ 297 was erroneously journalnized by the Bannon Co.Bookkeeper for An error on the part of the was discovered when it was determined that a cash sale in the amount of $ 297 was erroneously journalized as $ 270

11. A payment to Orange Co. (a creditor) for $51 was erroneously journalized

by the Bannon Co. bookkeeper for $ 15