The following Bank information is available for Cooter's Garage for March, 2002
BANK STATEMENT
HAZARD COUNTY STATE BANK
215 Main Street
Hazard, GA 30321
	Cooter's Garage				Account Number
	629 Main Street				62-00062
	Hazard, GA 30321				March 31, 2002
	Beginning Balance 3/1/2002			$ 15,000.00
	Total Deposits and Other Credits			7,050.00
	Total Checks and Other Debits			6,005.00
	Ending Balance 3/31/2002			$ 16,045.00
Checks and Debits				Deposits and Credits
Date	Check No.	Amount of Check		Date
03/01/02	1462	$ 1,163.00		3/1/2002	$ 1,000.00
03/05/02	1463	62.00		3/2/2002	1,340.00
03/06/02	1464	1,235.00		3/6/2002	210.00
03/09/02	1465	750.00		3/12/2002	1,940.00
03/10/02	1466	1,111.00		3/17/2002	855.00
03/14/02	1467	964.00		3/22/2002	1,480.00
03/19/02	Debit Memo	20.00		Credit Memo	225.00
03/28/02	1468	700.00
The following is a list of checks and deposits recorded on the books of Cooter's Garage for
March, 2002
Date	Check Number	Amount of Check		Date	Amount of Deposit
3/1/2002	1463	$ 62.00		3/1/2002	$ 1,340.00
3/5/2002	1464	1,235.00		3/5/2002	210.00
3/6/2002	1465	750.00
3/9/2002	1466	1,111.00		3/10/2002	1,940.00
3/10/2002	1467	964.00
3/14/2002	1468	70.00		3/16/2002	855.00
3/19/2002	1469	1,500.00		3/19/2002	1,480.00
3/28/2002	1470	102.00		3/29/2002	1,500.00
Other Information
1	Check no. 1462 was outstanding from February. (Hint: Not Applicable to current month.)
2	A credit memo for collection of accounts receivable was included in the bank statement.
3	All checks were paid by the bank at the correct amount.
4	The bank statement included a debit memo for service charges.
5	The February 28 bank reconciliation showed a deposit in transit of $1,000.
6	Check no. 1468 was for the purchase of equipment.
7	The unadjusted Cash account balance at March 31 was $16,368.
Required
a.	Prepare the bank reconciliation for Cooters Garage at the end of March.
b.	Record in general journal form any necessary entries to the Cash account to adjust it to
	the true cash balance.

COOTER'S GARAGE T Accounts
Cash						COOTER'S BANK RECONCILIATION
						Ending Bank Balance
						Add:
						Less:
						True Cash Balance	-
Accounts Receivable
						Book Balance
						Add:
						Less:
Bank Charges
						True Cash Balance	-
Equipment Expense
						Horizontal Model
						Cash	Acct Rec	Bank Chg	Equip Exp