The following information was obtained from the records of Bunder Co. as of December 31, year 1:

A customers check for $5,300 was returned by the bank because of insufficient funds (NSF). Included with the return check was bank advice #A1 for a related service charge of $25.

Check #10276 for $9,218 payable to Blaze Co., a vendor, was recorded as $9,812.

Customer checks totaling $126,200 received by Bunder on December 30 and 31 for $50,480 and $75,720, respectively, were not credited on the companys bank statement. The customer checks received on December 31 were not yet recorded by Bunder.

The following checks were recorded by Bunder but as of December 31, did not clear the bank:

Date	Check #	Amount
12/30	10302	$13,476
12/30	10304	12,342
12/30	10305	5,849
		$31,667

All of the above checks were mailed on December 31, year 1, except for check #10302 which was voided on January 5, year 2.

Two bank advices, bank advice #A2 for the collection of a customers note receivable for $4,350 and bank advice #A3 for the related collection fee of $50 were not recorded by Bunder.

Complete the cash reconciliation below to arrive at Bunders correct cash balance as of December 31, year 1.

For each shaded cell in the Description column, select the appropriate title for a reconciling item by double-clicking on a cell. Enter as a positive value the amount associated with each reconciling item. A reconciling item may be used once, more than once, or not at all. All rows may not be required to complete each section of the cash reconciliation.

Description	Amount
Balance per company books, December 31	$251,607
Additions
Total	$0
Deductions
Total	$0
Current cash balance	$251,607

Description	Amount
Balance per bank statement, December 31	$232,363
Additions
Total	$0
Deductions
	Click to answer
Total	$0
Adjusted bank balance	$232,363