(SUA project 9th edition). Printed and reviewed payroll time record reports (Doc. No. 21) for Ford and Adams for the time period ended December 31 and prepared the payroll for all three employees, including paychecks.

1. How much do we record the amount in payroll check for each individual?

2. How to do the Bank Reconciliation for December 2017?

Document No. 23 Statement of Account First American NK AND TRUST COMPA Chicago, Illinois 60603 PAGE NO. 1 of 1 ACCOUNT NUMBER 000334 18 MONTH December 2017 FOR ASSISTANCE: CALL 1-800-FAB-2864 Waren Sports Supply 1978 Michigan Avenue Chicago, Illinois 60612 OR WRITE: CUSTOMER SERVICE P.O. BOX 28914 CHICAGO, ILLINOIS 60610 BALANCE FORWARD 80,936.77 MINIMUM BALANCE 51,982.08 ENDING BALANCE 103,372.26 DEPOSITED ITEMS TOTAL CHECK AMOUNT TOTAL DEPOSIT AMOUNT SERVICE CHARGE 62,381.37 84,842.36 25.50 AVERAGE BALANCE NO. OF CHECKS NO. OF DEPOSITS 86,807.86 14 6 CHECKING ACCOUNT ENTRIES CHECKS/DEBITS CHECKS/DEBITS DEPOSITS/CREDITS November 30, 2017 Balance Forward DATE BALANCE 80,936.77 on PRI 1,826.62 805.35 2,847.257 4-Dec 5-Dec 8-Dec 12-Dec 13-Dec 15-Dec 78,304.80 75,457.55 81,348.55 82,864.07 88,170.07 5,891.00 4,090.52 5,306.00 7,931.96 2,575.00 35,392.70 60,000.00 19-Dec 20-Dec 21-Dec 7,367.00 1,360.25 778.75 3,399.05 60.96 1,769.08 PR 2,847.25 51.982.08 111,203.33 107,793.98 10.30 1,341.81 PR 22-Dec 26-Dec 29-Dec 1,622.88 104,622.13 101,774.88 103,397.76 103,372.26 SC 25.50 Dec B December 31, 2017 Ending Balance 103,372.26 READY TELLER TRANSACTIONS NF - NSF Fees DM - Debit Memo CM - Credit Memo LS - Listing Total OD - Overdrawn Balance TRANSACTION CODE LEGEND RT - Returned Item SC - Service Charge MC - Maintenance Fee MP. Money-Matic Payment CO - Check Order Charge DP - Direct Payment AT - Check-$ave Deposit CD - CD Interest Deposit PR - Payroll Deposit D D - Direct Deposit RA - Credit Card Advance RD- Envelope Deposit RC - Credit Card Payment RM - Mortgage Loan Pmt RL - Money-Matic Loan RI - Installment Loan Pmt RO - Other Payment RW - Cash Withdrawal RS - Transfer to Savings RF - Transfer From Savings Document No. 24 WAREN SPORTS SUPPLY LIST OF ITEMS CLEARING WITH BANK STATEMENT DECEMBER 2017 CHECKS Check Number Date Written Date Cleared Amount Payee 1137 1138 1139 1140 1141 1142 1144 1145 1146 1147 1148 1149 1150 1151 11/30 11/30 11/30 12/7 12/12 12/13 12/13 12/13 12/14 12/14 12/14 12/15 12/15 12/15 12/5 12/4 12/4 12/12 12/15 12/15 12/15 12/19 12/20 12/20 12/21 12/22 12/21 12/21 Ray Kramer Jim Adams Nancy Ford First Security Insurance Chicago Office Supply Velocity Sporting Goods Board of Water and Light Interstate Motor Freight Internal Revenue Service Internal Revenue Service State of Illinois Ray Kramer Jim Adams Nancy Ford 2,847.25 1,826.62 805.35 2,575.00 7,367.00 35,392.70 1,360.25 778.75 3,399.05 10.30 60.96 2,847.25 1,769.08 1,341.81 #1163 DEPOSITS Date Deposited Date Recorded by Bank Amount 12/6 12/8 12/12 12/14 12/18 12/22 12/8 12/12 12/13 12/15 12/19 12/26 5,891.00 4,090.52 5.306.00 7,931.96 60,000.00 1,622.88 Document No. 22 Waren Sports Supply Bank Reconciliation November 2017 December 2017 Bank Statement General Ledger 12-36-17 Unadjusted balance, H-30-17 $ 80,936.77 $103,372.36 $ 73,493.34 $86,092.01 bloyee Add: mer Deposits in transit Dile 0.00 Amount ams ord # 1152 mer ams Deduct: Outstanding checks Todal #1118 1,985.21 #1137 2,847.25 #1138 1,826.62 #1139 805.35 #1153 #ISU # 1155 Ford #1156 #157 (7,464.43) Adjustments: ent check not deducted Bank service charge Check #1118 not deducted (2100) (25-50) 12 31-17 Adjusted balance, 11-30-17- $ 73,472.34 $ 73,472.34 123147 Journal Entry, 11-30-17 Account No. Debit - Credit 41000 10100 Other operating expense Cash $ 21.00 $ 21.00 Document No. 23 Statement of Account First American NK AND TRUST COMPA Chicago, Illinois 60603 PAGE NO. 1 of 1 ACCOUNT NUMBER 000334 18 MONTH December 2017 FOR ASSISTANCE: CALL 1-800-FAB-2864 Waren Sports Supply 1978 Michigan Avenue Chicago, Illinois 60612 OR WRITE: CUSTOMER SERVICE P.O. BOX 28914 CHICAGO, ILLINOIS 60610 BALANCE FORWARD 80,936.77 MINIMUM BALANCE 51,982.08 ENDING BALANCE 103,372.26 DEPOSITED ITEMS TOTAL CHECK AMOUNT TOTAL DEPOSIT AMOUNT SERVICE CHARGE 62,381.37 84,842.36 25.50 AVERAGE BALANCE NO. OF CHECKS NO. OF DEPOSITS 86,807.86 14 6 CHECKING ACCOUNT ENTRIES CHECKS/DEBITS CHECKS/DEBITS DEPOSITS/CREDITS November 30, 2017 Balance Forward DATE BALANCE 80,936.77 on PRI 1,826.62 805.35 2,847.257 4-Dec 5-Dec 8-Dec 12-Dec 13-Dec 15-Dec 78,304.80 75,457.55 81,348.55 82,864.07 88,170.07 5,891.00 4,090.52 5,306.00 7,931.96 2,575.00 35,392.70 60,000.00 19-Dec 20-Dec 21-Dec 7,367.00 1,360.25 778.75 3,399.05 60.96 1,769.08 PR 2,847.25 51.982.08 111,203.33 107,793.98 10.30 1,341.81 PR 22-Dec 26-Dec 29-Dec 1,622.88 104,622.13 101,774.88 103,397.76 103,372.26 SC 25.50 Dec B December 31, 2017 Ending Balance 103,372.26 READY TELLER TRANSACTIONS NF - NSF Fees DM - Debit Memo CM - Credit Memo LS - Listing Total OD - Overdrawn Balance TRANSACTION CODE LEGEND RT - Returned Item SC - Service Charge MC - Maintenance Fee MP. Money-Matic Payment CO - Check Order Charge DP - Direct Payment AT - Check-$ave Deposit CD - CD Interest Deposit PR - Payroll Deposit D D - Direct Deposit RA - Credit Card Advance RD- Envelope Deposit RC - Credit Card Payment RM - Mortgage Loan Pmt RL - Money-Matic Loan RI - Installment Loan Pmt RO - Other Payment RW - Cash Withdrawal RS - Transfer to Savings RF - Transfer From Savings Document No. 24 WAREN SPORTS SUPPLY LIST OF ITEMS CLEARING WITH BANK STATEMENT DECEMBER 2017 CHECKS Check Number Date Written Date Cleared Amount Payee 1137 1138 1139 1140 1141 1142 1144 1145 1146 1147 1148 1149 1150 1151 11/30 11/30 11/30 12/7 12/12 12/13 12/13 12/13 12/14 12/14 12/14 12/15 12/15 12/15 12/5 12/4 12/4 12/12 12/15 12/15 12/15 12/19 12/20 12/20 12/21 12/22 12/21 12/21 Ray Kramer Jim Adams Nancy Ford First Security Insurance Chicago Office Supply Velocity Sporting Goods Board of Water and Light Interstate Motor Freight Internal Revenue Service Internal Revenue Service State of Illinois Ray Kramer Jim Adams Nancy Ford 2,847.25 1,826.62 805.35 2,575.00 7,367.00 35,392.70 1,360.25 778.75 3,399.05 10.30 60.96 2,847.25 1,769.08 1,341.81 #1163 DEPOSITS Date Deposited Date Recorded by Bank Amount 12/6 12/8 12/12 12/14 12/18 12/22 12/8 12/12 12/13 12/15 12/19 12/26 5,891.00 4,090.52 5.306.00 7,931.96 60,000.00 1,622.88 Document No. 22 Waren Sports Supply Bank Reconciliation November 2017 December 2017 Bank Statement General Ledger 12-36-17 Unadjusted balance, H-30-17 $ 80,936.77 $103,372.36 $ 73,493.34 $86,092.01 bloyee Add: mer Deposits in transit Dile 0.00 Amount ams ord # 1152 mer ams Deduct: Outstanding checks Todal #1118 1,985.21 #1137 2,847.25 #1138 1,826.62 #1139 805.35 #1153 #ISU # 1155 Ford #1156 #157 (7,464.43) Adjustments: ent check not deducted Bank service charge Check #1118 not deducted (2100) (25-50) 12 31-17 Adjusted balance, 11-30-17- $ 73,472.34 $ 73,472.34 123147 Journal Entry, 11-30-17 Account No. Debit - Credit 41000 10100 Other operating expense Cash $ 21.00 $ 21.00