Lumen OHM Assessment

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

Statement shows an ending balance of $1,085.
Listed on the statement are an EFT rent collection of $381, a service charge of $8, and a NSF check totaling $61, and $25 charge for printed checks.
In reviewing the cash records, the business identified outstanding checks totaling $463, and a deposit in transit of $1,756.
During October, the business recorded a debit to Salaries Expense for $271, and while crediting Cash in the amount of $24.
The business’s Cash account shows an January 31 balance of $2,338.

Prepare the bank reconciliation at January 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
January 31
January 31

January 31
January 31
January 31
January 31

**Bank**
Description	Amount
Balance (ending)	1,085

Subcategory,ADD:
Deposits in transit	1,756Single line
	Single line2,841

Subcategory,LESS:
Outstanding checks	463Single line

Adjusted Balance	Single line2,378Double line

**CHECKBOOK (COMPANY)**
Description	Amount
Balance (ending)	2,338

Subcategory,ADD:
ETF Collection	381Single line
	Single line2,719

Subcategory,Less:
Service Charge	8
NSF Check	61
Printed Checks	25
Check Error	247Single line

Adjusted Balance	Single line2,378Double line

Journal
Date	Description	Debit	Credit
January 31	Cash	381
January 31	Rent Revenue		381

January 31	Bank Fees Expense	33
January 31	Accounts Receivable	61
January 31	Salaries Expense	247
January 31	Cash		341