Presented below is information related to Allen Corp. Balance per books on March 31 is $19,200. During April, receipts are $184,000 and disbursements are $186,885. Balance per bank statement on April 30 is $18,700. The following checks were outstanding on April 30.

#1101	$1,500
#1102	$920
#1103	$2,300

Included with the April bank statement and not recorded by the company were a bank debit memo for $45 covering bank charges for the month, a debit memo for $1,000 for a customers check returned and marked NSF, and a credit memo for $410 representing bond interest collected by the bank in the name of Allen Corp. Cash on hand on April 30 recorded and awaiting deposit amounted to $1,700.

(Note: you may not use all rows/columns of the provided tables)

Instructions

(1) Show computations of the balance per book on April 30. (2 points)

(2) Prepare a bank reconciliation (to the correct balance) on April 30, for Allen Corp. from the information above. (10 points)

(3) Prepare any journal entries required to adjust the cash account on April 30 for Allen Corp. (3 points)

	Dr.	Cr.