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Problem 4-61A Bank Reconciliation Romain Corporation received the following bank statement for the month of October: OBJECTIVE 3 (Continued) Deposits Cheques Date $2.970.18 Beg. balance

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Problem 4-61A Bank Reconciliation Romain Corporation received the following bank statement for the month of October: OBJECTIVE 3 (Continued) Deposits Cheques Date $2.970.18 Beg. balance S 321.70 $1,204.50 43.80 905.36 100.20 60.00 $38.11 4,000.00 9/30 10/2 10/4 10/8 10/10 10/13 10/14 10/17 10/19 10/21 10/23 10/25 10/27 10/31 Balance $ 4,83130 6,597.18 6,231.68 5,326.32 5,128.01 9.128.01 8.837.56 8,012 21 10,30358 7.195.16 7,131.27 6,729,37 6,640.47 5,311.70 309.24 431.15 21.72 2.850.63 290.45 516.11 106.39 3.108.42 63.89 290.00** 88.90 20.00* 111.90 1,308.77 Date NSF cheque ** Debit memo (Rent Expense) *** Service charge The cash records of Romain Corporation provide the following information: Item Debit Credit Balance 10/1 Balance from 9/30 $ 6,553.38 1012 Cheque #1908 S 321.70 10/5 Cheque #1909 905.36 5.326.32 10/6 Cheque #1910 100.20 5,226.12 10/6 Cheque #1911 60.00 5.166.12 10/7 Cheque #1912 38.11 5.128.01 10/12 Deposit #411 $4,000.00 9.128.01 10/15 Cheque #1913 515.11 8,611.90 10/16 Cheque #1914 8,302.66 10/17 Cheque #1915 331.15 7.871.51 10/17 Cheque #1916 2: 72 7.849.79 10/18 Deposit #412 2.850.63 10,700.42 10/18 Cheque #1917 106.39 10,594.03 10/20 Cheque #1918 63.89 10.530.14 10/20 Cheque #1919 3,108.42 7,421.72 10/23 Cheque #1920 111.90 10/25 7.309.82 Cheque #1921 88.90 10/29 7.220.92 Cheque #1922* 1.803.77 10/30 5.417.15 Cheque #1923 284.77 10/31 5.132.38 Cheque #1924 628.32 10/31 Deposit #413 4,504.06 $3,408.20 7,912.26 Assume that cheque 1922 is paying off accounts payable The items on the bank statement are correct. The debit memo is for the payment by the of Romain's office furniture rent expense for October Required: 1. Prepare a bank reconciliation. (Hint: There is one transposition error in the cash acco 2. Prepare journal entries based on the bank reconciliation. 3. What amount is reported for cash in bank on the statement of financial position at Octo ! Problem the following information: Credit Ba $ 6 $ 321.70 905.36 100.20 60.00 38.11 .00 516.11 309.24 431.15 21.72 106.39 63.89 7202.42 111.90 88.90 1,803.77 284.77 628.32

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