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Rachel Sells is unable to reconcile the bank balance at January 31. Rachel’s rec

ID: 2564546 • Letter: R

Question

Rachel Sells is unable to reconcile the bank balance at January 31. Rachel’s reconciliation is shown here.

43.50

$4,173.70

805.00

$4,260.70


(a) What is the proper adjusted cash balance per bank? (Round answers to 2 decimal places, e.g. 52.75.)


(b) What is the proper adjusted cash balance per books? (Round answers to 2 decimal places, e.g. 52.75.)


(c) Prepare the adjusting journal entries necessary to determine the adjusted cash balance per books. (Round answers to 2 decimal places, e.g. 52.75. Credit account titles are automatically indented when amount is entered. Do not indent manually.)

Date

Account Titles and Explanation

Debit

Credit

(To record bank service charge)

Cash balance per bank $3,732.20 Add: NSF check 485.00 Less: Bank service charge

43.50

Adjusted balance per bank

$4,173.70

Cash balance per books $4,030.20 Less: Deposits in transit 574.50 Add: Outstanding checks

805.00

Adjusted balance per books

$4,260.70

Explanation / Answer

a The proper adjusted cash balance per bank =3732.2+574.5-805= 3501.7 b The proper adjusted cash balance per books = 4030.2-485-43.5= 3501.7 c Jan-31 Accounts receivable 485            Cash 485 Jan-31 Bank service charge/Miscellaneous expense 43.5            Cash 43.5