Refer to PE 6-21. Make all journal entries necessary on the company's books to adjust the reported cash balance in response to the receipt of the bank statement.

PE 6-21

The company received a bank statement at the end of the month. The statement contained the following:

Ending balance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $33,000

Bank service charge for the month . . . . . . . . . . . . . . . . . . . . . . . . . . . 250

Interest earned and added by the bank to the account balance . . . . . 110

In comparing the bank statement to its own cash records, the company found the following:

Deposits made but not yet recorded by the bank . . . . . . . . . . . . . . . $11,200

Checks written and mailed but not yet recorded by the bank . . . . . . 21,300