The bank reconciliation prepared by Arbour Glenn Apartments on October 31, 2013 is shown below:

Arbour Glenn Apartments, Bank Reconciliation, October 31, 2013

Balance per bank statement $ 801.13 Balance per General Ledger $ 1,027.93 Add: Deposit of Oct 31 in transit 2,345.60 Add: 0.00 3,146.73 Deduct: Outstanding cheques: #417 - $ 58.30 #419 - 806.20 Less: October service charges (18.00) #423 - 1,272.30 (2,136.80) Adjusted bank balance $ 1,009.93 Adjusted general ledger balance $ 1,009.93

The November 30, 2013 bank statement from the Bank of Nova Scotia is shown below:

Cheques and Debits Deposits and Credits Balance

	Date	Amount		Date	Amount	Balance
				10/31/2013		$ 801.13
#419	11/01/2013	$ 806.20		11/01/2013	$ 2,345.60
#424	11/17/2013	133.75		11/08/2013	6,427.80
#423	11/15/2013	1,272.30		11/16/2013	5,787.55
NSF Cheque	11/23/2013	930.00		11/21/2013	700.00
NSF Fee	11/23/2013	25.00		11/21/2013	969.00
#428	11/27/2013	6,829.20
#426	11/28/2013	905.00
#429	11/30/2013	1,000.00
PMT	11/30/2013	2,260.00
L INT	11/30/2013	740.00		11/30/2013 CM	10,000.00
SC	11/30/2013	15.00		11/30/2013 INT	4.25	$ 12,118.88

L INT = Interest on Loan PMT = Principal Payment on Loan Payable SC = Service charge INT = Interest income CR = Credit Memo

The Cash Account in the General Ledger is show below:

Cash Account in General Ledger Account 101

Date	Explanation	Debit	Credit	Balance
10/31/2013	Balance			$ 1,009.93
11/02/2013	Cheque # 424		$ 133.75
11/03/2013	Cheque #425		899.00
11/08/2013	Deposit	$ 6,427.80
11/12/2013	Cheque #426 For Repairs Expense		509.00
11/16/2013	Deposit	5,787.55
11/16/2013	Cheque #427		75.65
11/20/2013	Cheque #428		6,829.20
11/21/2013	Deposit	700.00
11/22/2013	Deposit	969.00
11/28/2013	Cheque #429		1,000.00
11/30/2013	Deposit	2,345.67		$ 7,793.35

Note that Cheque #426 for repairs expense is recorded incorrectly in the general ledger.

Note the NSF cheque was received from Mr. Nofunds to pay his accounts receivable balance.

The Credit Memo on November 30 resulted from a deposit made by the owner of the business, Mrs. J Sidhu. into the business bank account.