The book balance in the checking account of Tori's Health Center as of April 30 is $4,690.30. The bank statement shows an ending balance of $3,275.60. By examining last month's bank reconciliation, comparing the deposits and checks written per books and per bank in April, and noting the service charges and other debit and credit memos shown on the bank statement, the following were found: (a) An ATM withdrawal of $200 on April 20 by Tori for personal use was not recorded on the books. (b) A bank debit memo issued for an NSF check from a customer of $29.10. (c) A bank credit memo issued for interest of $28 earned during the month. (d) On April 30, a deposit of $1,592 was made, which is not shown on the bank statement. (e) A bank debit memo issued for $24.50 for bank service charges. (1) Checks No. 481, 493, and 494 for the amounts of $215, $71, and $24 30, respectively, were written during April but have not yet been received by the bank. (g) The reconciliation from the previous month showed outstanding checks totaling S418.25. One of these checks No. 397 for $38.60, has not yet been received by the bank. (h) Check No. 422 written to a creditor in the amount of $217.90 was recorded in the books as $271.90. WE

The book balance in the checking account of Tori's Health Center as of April 30 is $4,690.30. The bank statement shows an ending balance of $3,275,60. By examining last month's bank reconciliation, comparing the deposits and checks Written per books and per bank in Aprit, and noting the service charges and other debit and credit memos shown on the bank statement, the following were found: (a) An ATM withdrawal of $200 on April 20 by Tori for personal use was not recorded on the books. (b) A bank debit memo issued for an NSF check from a customer of $29.10 (c) A bank credit memo issued for interest of $28 earned during the month (d) On April 30, a deposit of $1592 was made, which is not shown on the bank statement (e) A bank debit memo issued for $24.50 for bank service charges (f) Checks No 481,493 and 494 for the amounts of 5215,371 and 524,30 . respectively were written during April but have not yet been received by the bank (9) The reconcilation from the previous month showeo outstanding checks totaing $418.25. One of these checks, No 397 for $3860 has not yet been received by the bank (b) Check No, 422 written to a creditor in the amount of $21790 was recorded in the books 88$27190