Use the following to answer questions 21 - 25

TJ Company's cash ledger reports the following for the month ending October 31, 20XE.

Deposits			Checks
Date	Amount		No.	Date	Amount
3-Oct	$30,000		1151	4-Oct	$20,000
10-Oct	47,500		1152	6-Oct	18,000
17-Oct	44,000		1153	15-Oct	42,000
24-Oct	39,500		1154	16-Oct	10,000
Cash receipts 10/26 -10/27	8,000		1155	20-Oct	2,500
	$169,000		1156	22-Oct	1,700
			1157	29-Oct	32,000
Balance on October 1	$32,000				$126,200
Receipts	169,000
Disbursements	126,200
Balance on October 31	$74,800

Information from October's bank statement and company records reveals the following additional information:

A-The ending cash balance shown on the bank statement is $109,405.

B-Cash receipts of $8,000 from 10/2610/27 are outstanding.

C-Checks 1156 and 1157 are outstanding.

D-The deposit on 10/24 includes a customer's check for $1,000 that did not clear the bank (NSF check).

E-Check 1154 was written for $1,000 for a desk purchased in October. The bank properly recorded the check for this amount.

F-An automatic withdrawal for November rent was made on October 29 for $2,200.

G-TJs checking account earns interest based on the average daily balance. The amount of interest earned for October is $35.

H- Last year, one of TJs customers requested their A/R be converted to a Note Receivable (they owed $3,000 to TJ). On October 29th, the customer paid $3,100 ($3,000 note amount plus $100 interest) directly to the bank in payment for the amount they owed TJ.

I- The bank charged the following service fees: $25 for NSF check and $5 account maintenance fee.

Prepare a bank reconciliation for October 31, 20XE to assist answering the questions following:

21. $___________Of the total checks written during the month, what amount should be deducted from the bank balance during reconciling the bank account?

22. $___________ Of the cash receipts, what amount should be added to the bank balance during reconciling the bank account?

23. When performing the bank reconciliation, how should the company treat check 1154?

A. add $9,000 to the company cash account

B. subtract $9,000 from company cash account

C. add $9,000 to bank statement balance

D. subtract $9,000 from bank statement balance

24. $___________The total amount needed to reconcile the company cash account was:

25. $___________What is the companys cash balance after the reconciliation?