Sam Frappe owns a card shop: Frappes Cards. The following cash information is available for the month of August Year 1. As of August 31, the bank statement shows a balance of $12,700. The August 31 unadjusted balance in the Cash account of Frappes Cards is $9,574. A review of the bank statement revealed the following information:

A deposit of $1,860 on August 31, Year 1, does not appear on the August bank statement.

It was discovered that a check to pay for baseball cards was correctly written and paid by the bank for $3,720 but was recorded on the books as $4,620.

When checks written during the month were compared with those paid by the bank, three checks amounting to $4,160 were found to be outstanding.

A debit memo for $74 was included in the bank statement for the purchase of a new supply of checks.

Required:

Write out by hand the bank reconciliation and upload it as a pdf or a Word document.