Lumen OHM Assessment

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Carlos Tohn Company operates four bowling alleys. The business just received the July 31, 2020, bank statement from City National Bank which is as follows:

Statement shows an ending balance of $947.
Listed on the statement are an EFT rent collection of $441, a service charge of $10, and a NSF check totaling $69, and $26 charge for printed checks.
In reviewing the cash records, the business identified outstanding checks totaling $469, and a deposit in transit of $1,816.
During October, the business recorded a debit to Salaries Expense for $268, and while crediting Cash in the amount of $26.
The business’s Cash account shows an July 31 balance of $2,200.

Prepare the bank reconciliation at July 31.

**Bank**
Description	Amount


Subcategory,ADD:
	Single line
	Single line

Subcategory,LESS:
	Single line

Adjusted Balance	Single lineDouble line

**CHECKBOOK (COMPANY)**
Description	Amount


Subcategory,ADD:
	Single line
	Single line

Subcategory,Less:



	Single line

Adjusted Balance	Single lineDouble line

Journalize any transactions required from the bank reconciliation.

Journal
Date	Description	Debit	Credit
July 31
July 31

July 31
July 31
July 31
July 31

**Bank**
Description	Amount
Balance (ending)	947

Subcategory,ADD:
Deposits in transit	1,816Single line
	Single line2,763

Subcategory,LESS:
Outstanding checks	469Single line

Adjusted Balance	Single line2,294Double line

**CHECKBOOK (COMPANY)**
Description	Amount
Balance (ending)	2,200

Subcategory,ADD:
ETF Collection	441Single line
	Single line2,641

Subcategory,Less:
Service Charge	10
NSF Check	69
Printed Checks	26
Check Error	242Single line

Adjusted Balance	Single line2,294Double line

Journal
Date	Description	Debit	Credit
July 31	Cash	441
July 31	Rent Revenue		441

July 31	Bank Fees Expense	36
July 31	Accounts Receivable	69
July 31	Salaries Expense	242
July 31	Cash		347