The cash records of Crane Inc. show the following situations:On May $31,$ Oriole Limited had a cash balance per books of $$13,900.$ The bank statement from Community Bank on that date showed

a balance of $$15,900.$ A comparison of the bank statement with the company's Cash account revealed the following:

The bank statement included a bank service charge of $$80.$

The bank statement included electronic collections totalling $$4,650.$ These were not previously recorded.

Outstanding cheques at April $30$ totalled $$3,380.$ Of these, $$2,660$ worth cleared the bank in May. There were $$1,810$ of

cheques written in May that were still outstanding on May $31.$

Included with the cancelled cheques was a cheque issued by O'Bearne Inc. for $$1,210$ that was incorrectly charged to Oriole

by the bank.

On May $31,$ the bank statement showed a returned $($NSF$)$ cheque for $$1,800$ issued by a customer in payment of its account.

In addition, the bank charged an $$80$ processing fee for this transaction.

The May $31$ deposit of $$2,010$ was not included in the deposits on the May bank statement. The depon in

the bank's night deposit chute on May $31.$

$($a$)$

Prepare the bank reconciliation at May $31.($List items that increase balance as per bank & books first.$)$

ORIOLE LTD$.$

Bank Reconciliation

May $31$

Deposits in transit:

The June $30$ bank reconciliation indicated that deposits in transit total $$2,080.$ During July, the general led account

shows deposits of $$15,400,$ but the bank statement indicates that $$16,500$ in deposits were received during the month.

In August, deposits per bank statement totalled $$23,400$ and deposits per books were $$23,840.$

Outstanding cheques:

The June $30$ bank reconciliation reported outstanding cheques of $$580.$ During July, the Crane books showed that $$18,880$ of

cheques were issued. The bank statement showed that $$17,840$ of cheques cleared the bank in July.

In August, cheques issued were $$23,560$ and cheques clearing the bank were $$24,460.$

$($a$)$

What were the deposits in transit at July $31$ and at August $31?$

Attempts: $0$ of $3$ used

$($b$)$