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The following information is available for Jade Company for the month ending June 30, 2014. Balance as per the bank statement is $11, 700. Balance

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The following information is available for Jade Company for the month ending June 30, 2014. Balance as per the bank statement is $11, 700. Balance as per books is $10, 400. Check #506 for $1, 400 and check #510 for $900 were not shown on the June 30, bank statement. A deposit in transit of $3,000 had not been received by the bank when the bank statement was generated. A bank debit memo indicated an NSF check for $90 written by Jane Smith to Jade Company on June 13. A bank credit memo indicated a note collected by the bank of $2, 200 and interest revenue of $51 on June 20. The bank statement indicated service charges of $30. What is the adjusted book balance? $12, 561 $8, 151 $12, 531 $8, 100

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