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E7-12 The information below relates to the Cash account in the ledger of Roberts

ID: 2368050 • Letter: E

Question

E7-12

The information below relates to the Cash account in the ledger of Robertson Company.
Balance September 1-$17,150; Cash deposited-$64,000.
Balance September 30-$17,404; Checks written-$63,746.


The September bank statement shows a balance of $16,422 on September 30 and the following memoranda.


Credits
Debits

Collection of $1,500 note plus interest $30 $1,530 NSF check: J. E. Hoover $425
Interest earned on checking account $45 Safety deposit box rent $65


At September 30, deposits in transit were $4,450, and outstanding checks totaled $2,383.


Explanation / Answer

balance as per cash book $17,404 Add: collection of note plus interest 1530 interest earned on checking account 45 outstanding checks 2383 Less: NSF check 425 Safety deposit box rent 65 deposits in transit 4450 Balance as per pass book 16,422