Problem 3. In the audit of Pasig Company's cash account, you obtained the following information:

The company's bookkeeper prepared the following bank reconciliation as of November 30, 2010:

Bank balance90,800

Undeposited collections5,000

Bank service charges100

Bank collection of customer'snote(8,000)

Outstanding checks:

NumberAmount

11593,000

17675,000

19152,000(10,000)

Book balance - November 30,201077,900

Additional data are given as follows:

1. Company recordings for December:

Total collections from customers165,000

Total checks drawn98,000

1. Bank statement totals for December:

Charges123,800

Credits169,000

1. Check no. 1159 dated November 25, 2010 was entered as 3,000 in payment of a voucher for 30,000. Upon examination of the checks returned by the bank, the actual amount of the check was 30,000.
2. Check no. 2113 dated December 20, 2010 was issued to replace a mutilated check (no. 1767), which was returned by the payee. Both checks were recorded in the amount drawn, 5,000 but no entry was made to cancel check no. 1767.
3. The December bank statement included a check drawn by Sipag Company for 1,500.
4. Undeposited collections on December 31, 2010 - 8,000.
5. The service charge for December was 150 which was charged by the bank to anotherclient.
6. The bank collected a note receivable of 7,000 on December 28, 2010, but the collection was not received on time to be recorded by Pasig.
7. The outstanding checks on December 31, 2010, were:

CheckNo.AmountCheckno.Amount

17675,00029102,300

28561,30029254,100

Questions: Based on the above and the result of your audit, determine the following:

1. Unadjusted cash balance per books as of December 31, 2010
2. Adjusted cash balance as of November 30, 2010
3. Adjusted book receipts for December 2010
4. Adjusted bank disbursement for December 2010
5. Adjusted cash balance as of December 31, 2010.