Chapter 9, Problem 9.18E

To determine

The correct balance of bank account as per books and bank.

Given information:

Cheques received but not presented are for $2,500 and $1,250.

Cheques written for $1,200 recorded as $1,100.

Bank interest amounts to $28 and bank charges amounts to $35 mot recorded.

Cheques written but not yet presented are for $27 and $5,400.

Closing balance as per bank statement is $17,802.

Closing balance as per cash book is $16,232.