On March 2, 2013, the accountant for Bergen Carpet Co. of Edmonton was injured in a skiing accident and was advised not to return to work for six weeks. The owners of the company are anxious to ensure that the company€™s bank statement is reconciled and have asked you to perform this task. You are presented with the following information:

a. Bank reconciliation prepared by the regular accountant at January 31, 2013:

b. General ledger listing of Bank Account (#110) for the month of February.
c. Bank statement from the Royal Bank for the period ending February 26, 2013.

Required
Prepare the necessary reconciliation and any journal entries needed at February 28, 2013.

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Bergen Carpet Co. Bank Reconciliation January 31, 2013 Balance per Bank Statement $8,364.02 2,576.03 10,940.05 Add: Deposit in Transit Less: Outstanding Cheques No. 417 419 423 Balance per General Ledger 28.30 1,043.25 1,722.30 2,793.85 8,146.20 Date: 11 Mar. 2013 11:06 am G/L Listing BERGEN CARPET CO General Ledger Listing as of 28 Feb 2013 G/L listing for account for to 1222 1 fiscal sorted b Last posting sequence number: Acct. D 4 Posting Batch Description Reference Entry Entry Debits Credits Balance rce 8,146.20 2 GL-G 0 Feb 13 KING PROPERTY 2 GL-GJ 01 Feb 13 SANDRA SMYTHE Deposit 2 GL-GJ 04 Feb 13 INGRID LUNDREN Deposit 2 GL-GJ 04 Feb 13 CAMPUS COPY SHOPPE 2 GL-G 04 Feb 13 BENJAMIN YEE 2 GL-G 05 Feb 13 LITEMORE NEON SIGNS 2 GL-GJ 05 Feb 13 NORM & JANET TAYLOR-Deposit 2 GL-GJ 06 Feb 13 NAME IT! 2 GL-GJ 06 Feb 13 JERRY SIMON Deposit 2 GL-GJ 07 Feb 13 SAXONY WOOL MILLS 2 GL-G 0 Feb 13 QUALITY CARPET COMPANY 2 GL-GJ 07 Feb 13 JODY ARCHER 2 GL-GJ 08 Feb 13 CITY PHONE COMPANY 2 GL-G) 08 Feb 13 CITY UTILITY COMPANY 2 GL-G 08 Feb 13 JOE'S GAS BAR 2 GL-G 08 Feb 13 WOOD'S STATIONERY 2 GL-G 04 Feb 13 CASH 2 GL-G 08 Feb 13 IVY LEUNG Deposit 2 GL-GJ 08 Feb 13 EMILY BERGEN Salary 2 GL-G 08 Feb 13 JAMES BERGEN Salary 2 GL-G 08 Feb 13 RBCTERMPLAN LOAN PAYMENT 2 GL-GJ 08 Feb 13 RBC/DEMAND LOAN INTEREST 2 GL-GJ 13 Feb 13 PAT HARPER - Deposit 2 GL-G 13 Feb 13 CITY LIGHTING 2 GL-G 13 Feb 13 FREDDY DUNCAN 2 GL-GJ 13 Feb 13 RECEIVER GENERAL FOR CANADA CHQ 439 2-31 2-31 2 GL-GJ 15 Feb 13 VOID 2 GL-G) 18 Feb 13 WILSON INSURANCE AGENCY 2 GL-G) 18 Feb 13 COMMUNITY CALENDAR 2 GL-GJ 18 Feb 13 STANDARD NEWS 2 GL-G) 18 Feb 13 TC CHURCHILL Deposit 2 GL-G 18 Feb 13 RBC/LOAN PROCESSING CHARGE 02 37 2 GL-GJ 25 Feb 13 BEATRICE DAY - Deposit 2 GL-GJ 25 eb 13 JOAN ANDERSON Deposit 2 GL-G 25 Feb 13 EMILY BERGEN Salary 2 GL-G 25 Feb 13 JAMES BERGEN Salary 2 GL-GJ 24 Feb 13 BOB JONES 2 GL-GJ 26 Feb 13 MICHEL ROBICHAUD Deposit 2 GL-G) 26 Feb 13 JUDY CARMICHAEL Deposit 2 GL-GJ 28 Feb 13 DMJ CONSTRUCTION Deposit 2 GL-GJ 28 Feb 13 FREDDY DUNCAN 2 GL-GJ 28 Feb 13 GEORGE BETTS 2 GL-GJ 28 Feb 13 GREENBRIAR RESTAURANT CHQ 404 21 2 1 1007 974.15 8,145.38 909.50 CHQ 424 2-4 2-4 CHQ 425 2-6 2 6 CHQ 426 2-9 2-9 133.75 80.25 6 2 969.01 2 10 2-10 2,782.00 4,559.11 6,829.28 CHQ 427 2-11 2 11 CHQ 428 2 12 2-12 CHQ 429 2-13 2 13 CHQ 430 2-14 2 14 CHQ 431 2-15 2-15 CHQ 432 2 16 2 16 CHQ 433 2 17 2 17 CHQ 434 2 18 2 18 25.00 94.66 100.00 697.35 2-19 2-19 2,169.96 CHQ 435 2 20 2 20 CHQ 436 2 21 2-21 697.35 695.20 112.50 404.46 CHQ 437 2 29 2-29 CHQ 438 2-30 2 30 2,010.40 CHQ 440 2-32 2-32 CHQ 441 2-33 2 33 CHQ 442 2 34 2-34 CHQ 443 2-35 2 35 802.50 909.50 40.00 1015 2-38 2 38 4,068.68 2-44 2-44 2,569.07 CHQ 444 2-46 2-46 CHQ 445 2-47 2-47 02. 46 CHQ 446 2 49 2-49 697.35 697.35 240.00 2-53 2-53 3,456.10 2-54 2 54 1,218.20 1,786.90 1022 CHQ 447 2-56 2 56 CHQ 448 2-57 2-57 CHQ 449 2 58 2-58 1,950.90 1,213.20 Acct 110 Balance, Feb 28, 2013 Account Statement ROYAL BANK MAIN BRANCH 10107 JASPER AVENUE EDMONTON AB T5J 1W9 124-629-7 Period Jan 27/13 Feb 26/13 03749 From 0 BERGEN CARPET CO BAY 215 10620 104 AVENUE EDMONTON AB T5) 3G2 Enclosures Page Transaction Balance ts Credits ion 8,364.02 10,940.05 Balance Forward 2,576.03 an 28 Deposit Chequ Chequ 974.15 1,043.25 1,722.30 133.75 8,922.65 7,200.35 7,066.60 15,211.98 423 Jan 29 Cheque Jan 30 Cheque Feb 01Deposit Feb 04 Deposit Chequ Feb 05 Deposit Feb 06 Deposit 8,145.38 5,291.15 969.01 2,782.00 20,403.13 21,372.14 434 100.00 80.25 601.87 695.20 121.75 697.35 697.35 425 Loan Payment Principal Loan Interest 22,776.82 Feb 07 Cheque Cheque 430 436 435 21,260.37 Chequ Chequ Chequ 2,169.96 Feb 08 Deposit Feb 10 Cheque Chequ 23,319.19 111.14 1,091.40 433 432 428 426 6,829.28 240.75 Chequ 15,063.10 404.46 Feb 13 Deposit Loan Management Fee Cheque - 438 427 437 40.00 2,010.40 4,559.11 112.50 Chequ 8,745.55 Cheque- 12,355.73 Feb 18 Deposit Feb 18Deposit eque Feb 18 Cheque 4,068.68 16,399.41 429 441 442 15,596.91 802.50 246.10 404.46 15.00 697.35 697.35 Feb 18 Cheque - 14,946.35 NSF Returned 14,931.35 13,536.65 15,112.68 19,528.53 Feb 21NSF Charge Feb 24 Cheque- 445 439 446 Chequ 2,569.07 Feb 25 Deposit Chequ 993.04 4,674.30 Feb 26 Deposit Chequ 240.00 Service Charge No. of Credits Total Amount Total Amount No. of Debits 37,260.22 26,095.71