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The following is a bank reconciliation for Usman company as of May 31.

DescriptionAmountTotal
Balance per bank statement, May 317,315
Add: Deposit in transit5,785Single line
Single line13,100
Less: Outstanding checks6,139Single line
Adjusted balance, May 31Single line6,961Double line
Balance per ledger, May 317,093
Add: Error correction*163Single line
Single line7,256
Less: NSF check271295Single line
Service and collection charges24Single lineSingle line
Adjusted balance, May 31Single line6,961Double line

 

* misrecorded payment on account

Prepare the journal entry or entries needed to adjust or correct the Cash account.

Journal
DateDescriptionDebitCredit
May 31
May 31
May 31
May 31
May 31



Review the results from preparing Let's Be Safe Security Systems bank reconciliation.

Bank
DescriptionAmount
Balance (ending)5,171
Subcategory,ADD:
Deposits in transit316Single line
Single line5,487
Subcategory,SUBTRACT:
Outstanding checks1,699Single line
Adjusted BalanceSingle line3,788Double line

 

CHECKBOOK (COMPANY)
DescriptionAmount
Balance (ending)3,161
Subcategory,ADD:
Bank Collections628
Interest Revenue18
Subcategory,SUBTRACT:
Service Charge19Single line
Adjusted BalanceSingle line3,788Double line

 

Journalize the company’s transactions that arise from the bank reconciliation.

Journal
DateDescriptionDebitCredit
December 31
December 31
December 31
December 31
December 31


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