The

December

cash records of

DonaldDonald

Insurance follow:

Cash Receipts	Cash Payments
Date	Cash Debit	Check No.	Cash Credit
Dec. 4	$4,250	1416	$790
9	460	1417	120
14	540	1418	690
17	1,950	1419	1,590
31	1,880	1420	1,450
1421	1,300
1422	650

(Click the icon to view the checkbook.)???

DonaldDonald's

Cash account shows a balance of

$16,290

at

December

31

On

December 31,

DonaldDonald

Insurance received the following bank statement:

Bank Statement for December
Beginning Balance	$13,800
Deposits and other Credits:
Dec.	1	EFT	$350
Dec.	5	4,250
Dec.	10	460
Dec.	15	540
Dec.	18	1,950
Dec.	22	BC	1,200	8,750
Checks and other Debits:
Dec.	8	NSF	1,100
Dec.	11	(check no. 1416)	790
Dec.	19	EFT	840
Dec.	22	(check no. 1417)	120
Dec.	29	(check no. 1418)	690
Dec.	31	(check no. 1419)	1,950
Dec.	31	SC	25	(5,515)
Ending Balance	$17,035
Explanations: BC-bank collection; EFT-electronic funds transfer;
NSF-nonsufcient funds checks; SC-service charge

Additional data for the bank reconciliation follow:

a.	The EFT credit was a receipt of rent. The EFT debit was an insurance payment.
b.	The NSF check was received from a customer.
c.	The $ 1 comma 200$1,200 bank collection was for a note receivable.
d.	The correct amount of check number 1419, for rent expense, is $1,950. DonaldDonald's controller mistakenly recorded the check for $1,590.

(Click the icon to view the additional information.)Read the requirements

LOADING...

.

Requirement 1.Prepare the bank reconciliation of

DonaldDonald

Insurance at

DecemberDecember

3131,

20162016.

Prepare the bank portion of the reconciliation, followed by the book portion of the reconciliation.

Donald Insurance
Bank Reconciliation
December 31, 2016
Bank:
Balance, December 31, 2016
ADD:
LESS:

Books:

Balance, December 31, 2016

ADD:

LESS:

Requirement 2.Journalize any required entries from the bank reconciliation. (Record debits first, then credits. Select the explanation on the last line of the journal entry table.)

Begin with the EFT collection.

Date	Accounts and Explanation	Debit	Credit
Dec. 31

Journalize the collection of the note.

Date	Accounts and Explanation	Debit	Credit
Dec. 31

Journalize the NSF check.

Date	Accounts and Explanation	Debit	Credit
Dec. 31

Journalize the EFT payment.

Date	Accounts and Explanation	Debit	Credit
Dec. 31

Journalize the service charge.??

Date	Accounts and Explanation	Debit	Credit
Dec. 31

Journalize the entry to correct the error.

Date	Accounts and Explanation	Debit	Credit
Dec. 31

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