When the accountant of Carla Vista Company prepared the bank reconciliation on May 31, 2021, there were three outstanding cheques 690 for $309, 693 for $179, and 694 for $269 There were no deposits in transit as at May 31, 2021 The bank balance at May 31 was $17,676 The balance in the Cash account on the May 31, 2021, adjusted trial balance was $16,919 The following is selected information from the June bank statement Cheques Cleared Date Cheque No Amount June 1 690 $309 5 709 3,259 6 693 179 13 710 1,489 20 712 2,133 23 119 469 24 711 1,789 Other Bank Account Transactions Date Amount Transaction June 3 $3,319 Deposit 10 5,379 Deposit 17 2,170 Deposit 24 2,140 Deposit 25 188 NSF cheque 27 499 EFT insurance payment 30 25 Service charge 30 44 Interest The NSF cheque was originally received from a customer, Massif Co , in payment of its account of $164 The bank included a $24 service charge for a total of $188 Information from the companys accounting records follows Cash Receipts Date Amount June 2 $3,319 9 5,379 16 2,710 23 2,140 30 3,119 Cash Payments Date Cheque No Amount June 5 708 $2,909 5 709 3,259 19 711 1,789 19 712 2,313 27 713 3,059 27 714 3,859 Investigation reveals that cheque 712 was issued to purchase equipment and cheque 710 was issued to pay an account payable All deposits are for collections of accounts receivable The bank made one error cheque 119 for Carla Vista Co Ltd was charged to Carla Vistas bank account The companys policy is to pass on all NSF service charges to the customer 1Calculate the balance per bank statement at June 30 and the unadjusted Cash balance per company records at June 30 2Prepare a bank reconciliation at June 30 (List items that increase balance as per bank books first ) Prepare the necessary adjusting entries at June 30 (Credit account titles are automatically indented when the amount is entered Do not indent manually If no entry is required, select No Entry for the account titles and enter 0 for the amounts )

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When the accountant of Carla Vista Company prepared the bank reconciliation on May 31, 2021, there were three outstanding cheques: #690 for $309, #693 for

When the accountant of Carla Vista Company prepared the bank reconciliation on May 31, 2021, there were three outstanding cheques: #690 for $309, #693 for $179, and #694 for $269. There were no deposits in transit as at May 31, 2021. The bank balance at May 31 was $17,676. The balance in the Cash account on the May 31, 2021, adjusted trial balance was $16,919. The following is selected information from the June bank statement:

Cheques Cleared
Date	Cheque No.	Amount
June 1	690	$309
5	709	3,259
6	693	179
13	710	1,489
20	712	2,133
23	119	469
24	711	1,789

Other Bank Account Transactions
Date	Amount	Transaction
June 3	$3,319	Deposit
10	5,379	Deposit
17	2,170	Deposit
24	2,140	Deposit
25	-188	NSF cheque
27	-499	EFT insurance payment
30	-25	Service charge
30	44	Interest

The NSF cheque was originally received from a customer, Massif Co., in payment of its account of $164. The bank included a $24 service charge for a total of $188. Information from the companys accounting records follows:

Cash Receipts
Date		Amount
June 2		$3,319
9		5,379
16		2,710
23		2,140
30		3,119

Cash Payments
Date	Cheque No.	Amount
June 5	708	$2,909
5	709	3,259
19	711	1,789
19	712	2,313
27	713	3,059
27	714	3,859

Investigation reveals that cheque #712 was issued to purchase equipment and cheque #710 was issued to pay an account payable. All deposits are for collections of accounts receivable. The bank made one error: cheque #119 for Carla Vista Co. Ltd. was charged to Carla Vistas bank account. The companys policy is to pass on all NSF service charges to the customer.

1Calculate the balance per bank statement at June 30 and the unadjusted Cash balance per company records at June 30.

2Prepare a bank reconciliation at June 30. (List items that increase balance as per bank & books first.)

Prepare the necessary adjusting entries at June 30. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)