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Show Me How Bank Reconcilation and Entries The cash account for Pala Medical Co.

ID: 2579698 • Letter: S

Question

Show Me How Bank Reconcilation and Entries The cash account for Pala Medical Co. at June 30, 20Yl, indicated a balance of $10,425. The bank statement Indicated a balance of $11,00 statement and the accompanying canceled checks and memos with the records revealed the following recondling items: a. Checks outstanding totaled $4,210 b. A deposit of $4,390, representing receipts of June 30, had been made too late to appear on the bank statement c The bank collected $2,280 on a $2,160 note, including interest of $120 d. A check for sseo returned with the statement had been nometiy eoded eda. , s y recorded by Pala Medical , as $800. The check was for the payment ca obligation to Skyline Supply Co. for a purchase on account e. A check drawn for $80 had been erroneously charged by the bank as $800. f. Bank service charges for June amounted to $25 Required 1. Prepare a bank reconciliation Pala Medical Co Bank Recondiliation Cash balance according to bank statement Total adjustments l work saved 3 5 6 8 9 0

Explanation / Answer

Pala Medical Co.

Bank Reconciliation

Junu 30, 20Y1

Cash balance according to bank statement $ 11,700

Adjustments:

Outstanding checks - 4210 (a)

Deposit in transit + 4390 (b)

bank errors in charging check + 720 (e)

Total Adjustments $ 900

Adjusted Balance $ 12,600

Cash balance as per company's record $10,445

Adjustments:

Bank service charge - 25 (f)

Error in recording checks -80 (d)

Proceeds of note collected by bank including interest +2280 (c)

total adjustments 2175

Adjusted balance $12,600   

2. Journalize the necessary entries (a) that increase cash (b) that decrease cash

(a)20Y1 June 30 Cash 2280

notes receivable 2160

Interest Revenue 120

(b) June 30 A/P-Skyline supply Co. 80

Miscellaneous Expense 25

Cash 105

3. If a balance sheet was prepared for pala Medical Co. on June 30, 20Y1, what amount shall be reported as cash?

ans $ 12,600