The Cash account of Roper Corp. had a balance of $3,500 at October 31st, 2018. Included were, outstanding checks, totaling $1,600 and an October 31st deposit of $400 that did not appear on the bank statement. The bank statement, which came from Panorama State Bank, listed an October 31 balance of $5,147. Included in the bank balance was an October 30th collection of $516 on account from a customer who pays the bank directly. The bank statement also showed a $28.00 service charge, $14.00 of interest revenue that Ranger earned on its bank balance, and an NSF check for $55.00.

Use the attached bank reconciliation template to reconcile your company's bank balance to the balance of Panorama State Bank.

What is the bank balance as of October 31st, 2018 (per Bank Statement)?

What is the book balance as of October 31st, 2018 (Per Books)?

NOTE: answer is not 3,947