Wilder Videos checkbook lists the following:

Date	Check No.	Item	Check	Deposit	Balance
September 1					$590
2	621	Quick Mailing	$8		582
6		Service Revenue		$131	713
13	622	Photo Supplies	30		683
14	623	Utilities	72		611
16	624	Cash	60		551
22	625	Office Supplies	83		468
28	626	Upstate Realty Co	271		197
30		Service Revenue		$1238	$1435

 

Wilder Videos September bank statement shows the following:

Balance			$590
Deposits			131
Checks:	No.	Amount
	621	$8
	622	30
	623	110 *
	624	60	-208
Other charges:
Printed checks		31
Service charge		6	-37
Balance			$476

 

* This is the correct amount for Check #623

Prepare Wilder Videos bank reconciliation at September 30, 2020.

Bank

Description	Amount
Balance (ending)Ck #621Ck #622Ck #623Ck #624Ck #625Ck #626Deposits in transitError Ck #621Error Ck #622Error Ck #623Error Ck #624Error Ck #625Error Ck #626New ChecksOutstanding checksService Charge
Subcategory,ADD:
Balance (ending)Ck #621Ck #622Ck #623Ck #624Ck #625Ck #626Deposits in transitError Ck #621Error Ck #622Error Ck #623Error Ck #624Error Ck #625Error Ck #626New ChecksOutstanding checksService Charge	Single line
	Single line
Subcategory,LESS:
Subcategory,Outstanding checks
Balance (ending)Ck #621Ck #622Ck #623Ck #624Ck #625Ck #626Deposits in transitError Ck #621Error Ck #622Error Ck #623Error Ck #624Error Ck #625Error Ck #626New ChecksOutstanding checksService Charge
Balance (ending)Ck #621Ck #622Ck #623Ck #624Ck #625Ck #626Deposits in transitError Ck #621Error Ck #622Error Ck #623Error Ck #624Error Ck #625Error Ck #626New ChecksOutstanding checksService Charge	Single line
Adjusted Balance	Single lineDouble line

CHECKBOOK (COMPANY)

Description	Amount
Balance (ending)Ck #621Ck #622Ck #623Ck #624Ck #625Ck #626Deposits in transitError Ck #621Error Ck #622Error Ck #623Error Ck #624Error Ck #625Error Ck #626New ChecksOutstanding checksService Charge	Single line
Subcategory,ADD:
	Single line
Subcategory,Less:
Balance (ending)Ck #621Ck #622Ck #623Ck #624Ck #625Ck #626Deposits in transitError Ck #621Error Ck #622Error Ck #623Error Ck #624Error Ck #625Error Ck #626New ChecksOutstanding checksService Charge
Balance (ending)Ck #621Ck #622Ck #623Ck #624Ck #625Ck #626Deposits in transitError Ck #621Error Ck #622Error Ck #623Error Ck #624Error Ck #625Error Ck #626New ChecksOutstanding checksService Charge
Balance (ending)Ck #621Ck #622Ck #623Ck #624Ck #625Ck #626Deposits in transitError Ck #621Error Ck #622Error Ck #623Error Ck #624Error Ck #625Error Ck #626New ChecksOutstanding checksService Charge	Single line
Adjusted Balance	Single lineDouble line

Journalize any transactions required from the bank reconciliation.

Journal

Date	Description	Debit	Credit
September 30	Bank Fees ExpenseCashUtilities Expense
September 30	Bank Fees ExpenseCashUtilities Expense
September 30	Bank Fees ExpenseCashUtilities Expense