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Preparing the bank Reconciliation Statement.
Prepare bank reconciliation as of 31 Oct from the following
a) The Oct 31 cash balance in the general ledger is $844.
b) The Oct 31 balance on bank statement is 373
c) Checks issued but not returned with bank statement were No. 462 for $13 and No.483 for $50.
d) A deposit made late on October 31 for $450 is included in the general ledger balance but not in the bank statement balance.
e) Returned with the bank statement was a notice that a customer's check for $75 that was deposited on Oct 25 had been returned because the customer's account was overdrawn.
f) During the review of the checks that were returned with the bank statement, it was noted that the amount of check No. 471 was $65 but that the company's records supporting the general ledger balance, the check was erroneously recorded as a payment of an account payable in the amount of $56.
Prepare general journal entries to record the above transactions.
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