The information listed below was obtained from Target Corp.s books on 12/31/2013.

--HEB Inc.s check #10 for $5,300 bounced and was returned by the bank. This means there were insufficient funds (NSF). Also, the bank charged Target Corp. a $25 penalty.

--A check Target Corp. wrote to a coffee vendor, Archer Farms Co., for $9,218, was erroneously recorded, by the companys books as $9,812.

--On 12/31/2013, Target Corp. received two checks for $50,480 and $75,720 from a customer. Neither of these checks were recorded by the bank until 1/1/2014. As of year-end Target Corp. only record the check for $50,480.

--The following three checks were written by Target Corp. on 12/27/2013, for various purposes. On 12/31/13, they still had not cleared the bank. However, on 12/31/13, the company voided check #40. Checks #41 and #42 cleared the bank on 1/5/2014.

------# 40 $13,476

------# 41 $12,342

------# 42 $ 5,849

--On 12/28/13 the bank collected $4,350 payment on a note receivable from one of Target Corp.s customers. There was a $50 charge to Target Corp. associated with this collection.

Please label and show work

	Adjustments	Amounts ($)
Balance Per bank		$232,363
Actual Cash Balance 12/31/2013
Balance per Target Corp.		$251,607
Actual Cash Balance 12/31/2013