Lumen OHM Assessment

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

Statement shows an ending balance of $832.
Listed on the statement are an EFT rent collection of $350, a service charge of $9, and a NSF check totaling $70, and $32 charge for printed checks.
In reviewing the cash records, the business identified outstanding checks totaling $474, and a deposit in transit of $1,725.
During October, the business recorded a debit to Salaries Expense for $268, and while crediting Cash in the amount of $27.
The business’s Cash account shows an August 31 balance of $2,085.

Prepare the bank reconciliation at August 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
August 31
August 31

August 31
August 31
August 31
August 31

**Bank**
Description	Amount
Balance (ending)	832

Subcategory,ADD:
Deposits in transit	1,725Single line
	Single line2,557

Subcategory,LESS:
Outstanding checks	474Single line

Adjusted Balance	Single line2,083Double line

**CHECKBOOK (COMPANY)**
Description	Amount
Balance (ending)	2,085

Subcategory,ADD:
ETF Collection	350Single line
	Single line2,435

Subcategory,Less:
Service Charge	9
NSF Check	70
Printed Checks	32
Check Error	241Single line

Adjusted Balance	Single line2,083Double line

Journal
Date	Description	Debit	Credit
August 31	Cash	350
August 31	Rent Revenue		350

August 31	Bank Fees Expense	41
August 31	Accounts Receivable	70
August 31	Salaries Expense	241
August 31	Cash		352