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 Balance per $ 801.13 $ 1,027.93 General Ledger Deposit of Add: Oct 31 in 2,345.60 Add: 0.00 transit 3,146.73 Outstanding Deduct: cheques: #417- $ 58.30 Deduct: Outstanding cheques: #417- $ 58.30 Adjusted bank balance Less: #419- 806.20 October (18.00) service charges #423- 1.272.30 (2,136.80) Adjusted $ general $ 1,009.93 1,009.93 ledger balance The November 30, 2013 bank statement from the Bank of Nova Scotia is shown below: Cheques and Debits Deposits and Credits The November 30, 2013 bank statement from the Bank of Nova Scotia is shown below: Cheques and Debits Balance Deposits and Credits Amount Date Amount Balance Date $ 801.13 10/31/2013 $ #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 #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 11/30/2013 LINT 11/30/2013 10,000.00 740.00 CM 11/30/2013 $ SC 11/30/2013 15.00 4.25 INT 12,118.88 LINT = 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 HUAWE Account 101 The Cash Account in the General Ledger is show below: Cash Account in General Ledger Account 101 Explanation Date Debit Balance Credit 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 Cheque #426 11/12/2013 For Repairs Expense 11/16/2013 Deposit 509.00 5,787.55 11/08/2013 Deposit 6,427.80 Cheque #426 11/12/2013 For Repairs Expense 11/16/2013 Deposit 11/16/2013 Cheque #427 509.00 5,787.55 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 ounts receivable balance. 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. Deduct: Outstanding cheques: #417- $ 58.30 1 Adjusted bank balance Less: #419- October (18.00) 806.20 service charges #423- 1.272.30 (2.136.80) Adjusted general $ 1,009.93 1,009.93 ledger balance The November 30, 2013 bank statement from the Bank of Nova Scotia is shown below: Cheques and Debits Deposits and Credits Cheques and Debits Deposits and Credits Balance Amount Date Date Amount Balance S 801.13 10/31/2013 #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 HJAWEI #429 11/30/2013 1,000.00 PMT 11/30/2013 2,260.00 11/30/2013 LINT 11/30/2013 10,000.00 740.00 CM 11/30/2013 $ SC 11/30/2013 15.00 4.25 INT 12,118.88 LINT 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 Explanation Date 10/31/2013 Balance Debit Balance Credit $ 1,009.93 The Cash Account in the General Ledger is show below: Cash Account in General Ledger Account 101 Explanation Date Debit Balance Credit 10/31/2013 Balance 11/02/2013 Cheque # 424 133.75 11/03/2013 Cheque #425 899.00 $ 11/08/2013 Deposit 6,427.80 Cheque #426 11/12/2013 For Repairs Expense 11/16/2013 Deposit 509.00 5,787.55 $ 1,009.93 1 11/16/2013 Deposit 11/16/2013 Cheque #427 5,787.55 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