The Buckeye Motel's books indicated that the general checking account at the end of

Birember 20x I contained $6,528.34. The bank statement at December 31, 20X1, showed

closing balance of $7,432. Additional information includes:

1. Last month's bank reconciliation showed five outstanding checks:

Check 8923 $ 100.10

Check 8936 $ 248.15

Check 8944 $ 194.21

Check 8945 $ 648.49

Check 8946 $ 137.75

A comparison of the canceled checks from the bank with the check register revealed

five checks written in December 20X1 that had not been paid by the bank:

Check 9164 $ 384.21

Check 9173 $ 439.42

Check 9190 $ 526.14

Check 9191 $ 422.15

Check 9192 $67.42

3. In addition, three checks were canceled in December that had been issued in the prior

month:

Check 8944 $ 194.21

Check 8945 $ 648.49

Check 8946 $ 137.75

4 Cash receipts of $1,221.75 recorded on the books on December 31, 19X1, were depos-

ited with the bank on January 2, 20X2.

3. A check for $57.18 received from a guest was returned by the bank on December 3,

20X1, marked "insufficient funds, " The check was redeposited on January 2, 20X2- No

entry was recorded to reflect the returned check on December 31, 20X1.

Required:

Prepare the Buckeye Motel's December 20X1 bank reconciliation.