Indicate how each of the items listed would be handled when preparing a bank reconciliation as at June 30, 2021.

Electronic receipts from customers on account totaled $3,560. These receipts have not yet been recorded by the company.	Answer 1Choose...Does not affect the bank reconciliation Add to cash balance per bank Deduct from cash balance per bank Deduct from cash balance per books Add to cash balance per books
A company cheque to a supplier for $350 was correctly written and paid by the bank but incorrectly entered into the general journal for $530.	Answer 2Choose...Does not affect the bank reconciliation Add to cash balance per bank Deduct from cash balance per bank Deduct from cash balance per books Add to cash balance per books
Company deposited $2,100 into its bank account. This deposit was correctly recorded in the company's accounting records but incorrectly as a $1,200 deposit by the bank.	Answer 3Choose...Does not affect the bank reconciliationAdd to cash balance per bankDeduct from cash balance per bankDeduct from cash balance per booksAdd to cash balance per books
The company has issued $3,100 in cheques to suppliers that have not yet cleared the company's bank account.	Answer 4Choose...Does not affect the bank reconciliationAdd to cash balance per bankDeduct from cash balance per bankDeduct from cash balance per booksAdd to cash balance per books
Bank debit memorandum for interest expense.