Seahorse Boats deposits all receipts in a night depository after banking hours. The data needed to reconcile the bank statement as of October 31, 2008, have been extracted from records and are as follows: From Seahorse's records: Checking account balance as of September 30... $8,720.23 Cash received and deposited in October (detail below*) 4,735.45 Checks written during October (detail below**)... -4,828.88 Checkbook balance as of October 31... $8,626.80 *Date and amount of each deposit in October: October 3, $545.25; October 8, $842.00; October 11, $978.35; October 16, $658.05; October 19, $643.90; October 24, $352.62; October 28, $715.28... **Number and amount of each check issued in October: 750... $361.90; 751... $64.71; 752... $462.18; 753... $51.90; 754... $869.52; 755... $471.86; 756... $156.20; 757... $274.35; 758... $246.60; 759... Void; 760... $87.95; 761... $719.27; 762... $236.74; 763... Void; 764... $210.00; 765... $615.70 Then the problem continues on with the bank's side of the reconciliation... From October's bank statement: Balance as of September 30... $9,568.63 Deposits recorded in October (detail below*) $4,382.07 Checks chared to account in October (detail below**) -$4,180.93 Other adjustments (detail below***) $1,387.80 Balance as of October 31... $11,157.57 *Date and amount of each deposit inOctober: October 1, $361.90; October 4, $545.25; October 9, $842.00; October 12, $978.35; October 17, $658.05; October 20, $643.90; October 25, $352.62. **Number and amount of each check in October: 740... $90.60; 747...$217.45; 748... $570.97; 750... $361.90; 751... $64.71; 752... $462.18; 753... $51.90; 754... $869.52; 755... $471.86; 756... $156.20; 757... $274.35; 758... $264.60; 760... $87.95; 762... $236.74 ***Description of each memo accompanying October's bank statement: October 4: Bank debit memo for check returned because of insufficient funds... $64.20 October 12: Bank credit memo for note collected: Principal... $1,400.00; Interest... $60.00 October 30: Bank debit memo for service charges... $8.00 Checks 754 - 757 were for salaries; all other checks were for payments to suppliers on account. Assume that all errors are the depositors' fault. BANKREC Bank Reconciliation Skye Boats Bank Reconciliation October 31, 2011 Balance per bank statement Additions by depositor not on bank statement: Deductions by depositor not on bank statement: Bank errors: Adjusted balance FORMULA1 Balance per books Additions by bank not recorded by depositor: Deductions by bank not recorded by depositor: Depositor's errors: Adjusted balance FORMULA2 Difference between adjusted balances FORMULA3