At December 31, cash per the bank statement was $15,200; cash per the company's records was $18,000. Two debit memoranda accompanied the bank statement: service charges for December of $23, and a $975 check drawn by Jane Jones marked NSF. Cash receipts of $10,000 on December 31 were not deposited until January 4. The following checks had been issued in December but were not included among the paid checks returned by the bank: no. 620 for $800, no. 630 for $2,800, and no. 641 for $4,598. a. Prepare a bank reconciliation at December 31. b. Prepare the necessary journal entry or entries to update the accounting records.

See the answer in the explanation

Explanation:

(a)

                BANK RECONCILIATION STATEMENT

                                  DECEMBER 31

Particulars                                                                   Amount

Balance per bank statement                                                $15,200

Add:

Deposited receipt of December 31                                      $10,000

Less:

Outstanding checks;

   no. 620                                                             $800

   no. 630                                                            $2,800

   no. 641                                                             $4,598       $8198

Adjusted cash balance                                                        $17,002

Balance per depositor's record                                             $18,000

Less:

Service charge                                                    $23

Check drawn by Jane Jones                              $975            $998                                                                        

Adjusted cash balance                                                          $17,002

(b)

                            GENERAL JOURNAL

DATE       PARTICULAR                               DEBIT                    CREDIT

Dec. 31    Bank service charge                    $23

               Account receivable                      $975

               Cash                                                                              $998

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