QUESTION 1 Spatula City, a retailer of spatulas, needs you to reconcile their bank account as of April 30, 2018. The bank statement balance shows $17,246 while the accounting records show $17,930. The following information is available: Cheques #685 and #689 issued to pay suppliers did not appear on the bank statement. #685 was for $751 and #689 was for $1,201. Cash was deposited after the close of business on April 30 in the amount of $2,632 using the night deposit slot at the bank. Cheque #686 was issued for $456 (the correct amount), but the bank cleared the cheque for $465. The bank charged $47 in service fees on the last day of April. A customer paid their account in full ($325) by EFT on the last day of the month. This was not yet recorded in the companys accounting records. A cheque from a customer (H. Kitano) was returned NSF. The amount was $245, and the bank levied a service charge of $27. (This fee was not included in the service fees mentioned above.)

Spatula City
Bank Reconciliation
April 30, 2018
Cash balance per bank statement					$ 17,246
Add: _____
______
					$
Less: ______				$
	______
Adjusted cash balance per bank					$
Cash balance per books					$ 17,930
Add:
Less:				$
Adjusted cash balance per books					$

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