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 $802.
Listed on the statement are an EFT rent collection of $382, a service charge of $9, and a NSF check totaling $68, and $27 charge for printed checks.
In reviewing the cash records, the business identified outstanding checks totaling $479, and a deposit in transit of $1,757.
During October, the business recorded a debit to Salaries Expense for $275, and while crediting Cash in the amount of $22.
The business’s Cash account shows an January 31 balance of $2,055.

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)	802

Subcategory,ADD:
Deposits in transit	1,757Single line
	Single line2,559

Subcategory,LESS:
Outstanding checks	479Single line

Adjusted Balance	Single line2,080Double line

**CHECKBOOK (COMPANY)**
Description	Amount
Balance (ending)	2,055

Subcategory,ADD:
ETF Collection	382Single line
	Single line2,437

Subcategory,Less:
Service Charge	9
NSF Check	68
Printed Checks	27
Check Error	253Single line

Adjusted Balance	Single line2,080Double line

Journal
Date	Description	Debit	Credit
January 31	Cash	382
January 31	Rent Revenue		382

January 31	Bank Fees Expense	36
January 31	Accounts Receivable	68
January 31	Salaries Expense	253
January 31	Cash		357