Question 2: The following information has been assembled after comparing the bank statement and general ledger of Tindall Company for September:

1. Cash balance per bank statement at September 30 $7,100
2. Cash balance per general ledger at September 30 $5,548
3. Outstanding cheques for September are $3,120
4. Bank service charges not recorded in the general ledger $22
5. Outstanding deposits for September are $1,380
6. A cheque from a customer was deposited and came back NSF for $220
7. Cheque 212 was listed on the bank statement for $428.00. However, it was incorrectly recorded in the general ledger for $482. The cheque was for supplies.

Use the template below to perform the bank reconciliation, then record any adjusting entries needed to the general ledger. (10 marks)

Balance per bank:			Balance per General Ledger:
Add:			Add:
Subtract:			Subtract:
Adjusted balance per bank:			Adjusted balance per General Ledger:

Date	Accounts/Explanation	Ref	Debit	Credit