Problem 2-12 (AICPA Adapted) In preparing the bank reconciliation for the month of December, Case Company provided the following data: Balance per bank statement 3,800,000 Deposit in transit 520,000 Amount erroneously credited by bank to Case's account 40,000 Bank service charge for December 5,000 NSF check 50,000 Outstanding checks 675,000 What is the unadjusted cash in bank balance per book? a. 3,550,000 b. 3,660,000 c. 3,610,000 d. 3,655,000 Problem 2-13 (AICPA Adapted) Able Company received the bank statement for the month of March. However, the closing balance of the account was unreadable. Attempts to contact the bank after office hours did not secure the desired information. February 28 book balance 1,460,000 Note collected by bank 100,000 Interest earned on note 10,000 NSF check of customer 130,000 Bank service charge on NSF check 2,000 Other bank service charge 3,000 Outstanding checks 200,000 Deposit of February 28 placed in night depository 85,000 Check issued by Axle Company charged to Able's account 20,000 What is the cash balance per bank statement? a. 1,435,000 b. 1,530,000 c. 1,340,000 d. 1,550,000 69