Blue Lansbury Company deposits all receipts and makes all payments by check. The following information is available from the cash records. June 30 Bank Reconciliation Balance per bank   $37,800   Add: Deposits in transit   8,316   Deduct: Outstanding checks   (10,800 ) Balance per books   $35,316   Month of July Results     Per Bank   Per Books Balance July 31   $46,710   $49,950 July deposits   27,000   31,374 July checks   21,600   16,740 July note collected (not included in July deposits)   5,400     July bank service charge   81     July NSF check from a customer, returned by the bank (recorded by bank as a charge)   1,809               Prepare a bank reconciliation going from the balance per bank and balance per book to correct cash balance.

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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Blue Lansbury Company deposits all receipts and makes all payments by check. The following information is available from the cash records.

June 30 Bank Reconciliation
Balance per bank  
$37,800
 
Add: Deposits in transit  
8,316
 
Deduct: Outstanding checks  
(10,800
)
Balance per books  
$35,316
 

Month of July Results
   
Per Bank
 
Per Books
Balance July 31   $46,710   $49,950
July deposits   27,000   31,374
July checks   21,600   16,740
July note collected (not included in July deposits)   5,400    
July bank service charge   81    
July NSF check from a customer, returned by the bank (recorded by bank as a charge)   1,809    
 
 
 
 
 
Prepare a bank reconciliation going from the balance per bank and balance per book to correct cash balance.
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