The October 31 cash balance in the general ledger is $779.

The October 31 balance shown on the bank statement is $302.

Checks issued but not returned with the bank statement were No. 462 for $11 and No. 483 for $50

. A deposit made late on October 31 for $463 is included in the general ledger balance but not in the bank statement balance.

Returned with the bank statement was a notice that a customer's check for $66 that was deposited on October 25 had been returned because the customer's account was overdrawn.

During a review of the checks that were returned with the bank statement, it was noted that the amount of Check No. 471 was $65 but that in the company's records supporting the general ledger balance, the check had been erroneously recorded as a payment of an account payable in the amount of $56.

a-1. Show the reconciling items in a horizontal model that should be prepared to reflect the reconciling items as on October 31

Balance Sheet Liabilities Accounts payable Income Statement Revenues Stockholders' Equity Net income - Assets Accounts receivable Cash Expenses