Use the following data for questions 4 and 5:

Quinn Company's bank statement at January 31 shows a balance

of $13.360, while Cash in Quinn's accounting records shows a

balance of $12.890 at the same date. The only reconciling items

are the following:

Deposit in transit, $890.

Bank service charge, $24.

NSF check from customer Greg Denton in the amount

of $426.

Error in recording check no. 389 for rent: check was

written in the amount of $1,320, but was recorded

improperly in the accounting records as $1,230.

Outstanding checks, $?

4

What is the total amount of outstanding checks at January 31?

a. $1,048.

b.

$868.

C.

$1.900

d. $1.720

5. Assuming a single journal entry is made to adjust Quinn

Company's accounting records at January 31, the journal

entry includes

a. A debit to Rent Expense for $90.

b.

A credit to Accounts Receivable, G. Denton, for $426

c. A credit to Cash for $450.

da

A credit to Cash for $1,720.