1. The bank statement for the checking account of ESI showed a balance of $14432.12 on September 30.
2. Outstanding checks were $1,320.25
3. The September 30, cash receipts of $575 were not deposited in the bank until October 2.
4. check written in payment of rent for $246 was not correctly recorded by the bank but was recorded by ESI as a $264 disbursement.
5. In accordance with prior authorization, the bank withdrew $450 directly from checking account as payment on note payable. The interest portion of that payment was $350. ESI has made no entry to record the automatic payment.
6. Bank service charges of $14 were listed on the bank statement.
7. A deposit of $875 was recorded by the bank on September 13, but it did not belong to ESI. The deposit should have been made to the checking account of ETI, Inc.
8. The bank statement included a charge of $85 for an NSF check. The check was returned with the bank statement and the company will seek payment from the customer.
9. ESI maintains a $200 petty cash fund that was appropriately reimbursed at the end of September.
10. According to instructions from ESI on September 30, the bank withdrew $10,000 from the account and purchased U.S. Treasury bills for ESI. ESI recorded the transaction in its books on September 30 when it received notice from the bank. Half of the Treasury bills mature in two months and the other half in six months.

A B D E F H K L L M 2 10 3 On arriving his office at Efficient Systems Inc (ESI) early morning Monday, Mr. Laziross was called by his boss, Mr. Terribeel. 4 Mr. Terribeel asked him why the company's cash balance was different from the checking account balance although ESI made deposits every day. 5 Mr. Laziross listed the following items to explain the difference. 6 1 The bank statement for the checking account of ESI showed a balance of $14632.12 on September 30, 7 z Oustanding checks were $1,320.25 8 3 The September 30 cash receipts of $575 were not deposited in the bank until October 2. 9 4 One check written in payment of rent for $246 was not correctly recorded by the bank but was recorded by ESI as a $264 disbursement. 5 In accordance with prior authorization, the bank withdrew $450 directly from checking account as payment on note payable. The interest portion of that payment was $350. ESI has made no entry to record the automatic payment. 11 6 Bank service charge of $14 were listed on the bank statement. 12 7 A deposit of $875 was recorded by the bank on September 13, but it did not belong to ESI. The deposit should have been made to the checking account of ETI, Inc. 13 8 The bank statement included a charge of $85 for an NSF check. The check was returned with the bank statement and the company will seek payment from the customer. 14 9 ESI maintains a $200 petty cash fund that was approrpiately reimbursed at the end of September. 10 According to instructions from ESI on September 30, the bank withdrew $10,000 from the account and purchased U.S. Treasury bills for ESI. 15 ESI recorded the transaction in its books on September 30 when it received notice from the bank. Half of the Treasury bills mature in two months and the other in six months.") 16 17 17 Prepare the adjustment of Book balance to corrected Balance. Correction Adjusting Entry 18 Balance per book Dr. Cr. . Dr. Cr. 19 Adjustments: 20 20 21 22 23 24 25 26 27 28 29 30 31 Corrected Balance 32 Sheet1 10 17 Prepare the adjustment of Book balance to Corrected Balance. 18 Balance per book 19 Adjustments: 20 bank error book error 21 checks outstanding 22 a deposits outstanding 23 NSF check 24 others 25 payments on notes service charges 26 27 28 29 30 31 Corrected Balance 32 33 34 35 36 37 Please use the words in the box. 10 15 ESI recorded the transaction in its books on September 30 when it received notice from the bank. Half of the Treasury bills mature in 16 Correction Adjusting Entry 17 Prepare the adjustment of Book balance to Corrected Balance. Dr. Cr. Dr. Cr. 18 Balance per book 19 Adjustments: 20 Cash 21 Rent expense 22 Interest expense 23 Notes payable Miscellaneous expenses 24 Accounts receivable 25 26 27 28 29 30 31 Corrected Balance 32 33 34 35 Please use these words