the following information is for Dylex Corporation

a. Balance per the bank statement dated may 31,2014 is $43750 .

b. Balance of the cash account on the company books as of may 31, 2014 is $39571

c. Cheques written that had not cleared the bank by may 31,2014 were

#619:$1350

#607:$1050

#612:$900

#615:$1150

#617:$1100

d. Included with the bank statement was a $20 credit memoradum for interest earned on the bank accout during the month.

e. Bank deposit on may 31, 2014 for $1400 does not appear on the bank statement

f. the bank had collected a $400 note

g. Cheque #593 for office supplies in the amount of $245 was recorded in the cash disbursements journal incorrectly as$254

h. Included with the bank statement was an NSF cheque for $400 that had been received from a customer in payment of his account

prepare a bank reconciliation statement as of may 31, 2014 as well as the necessary adjusting journal entries .