The cash balance per books for Rokary Company on September 30, 2018 is $10,740.93. The following...

 

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The cash balance per books for Rokary Company on September 30, 2018 is $10,740.93. The following checks and receipts were recorded during the month of October 2018: Checks No. Amount No. Amount 17 $372.96 22 $ 578.84 18 $780.62 23 $1,687.50 19 $157.00 24 $ 921.30 20 $587.50 25 $ 246.03 21 $234.15 Receipts Amount Date $843.86 10/05 $941.54 10/21 $808.58 10/27 $967.00 10/30 In addition, the bank statement for the month of October 2018 is presented below: Balance Deposits and Credits Checks and Debits Last Statement No. Total Amount No. Total Amount Balance This Statement $5,404.84 5 $9,178.36 10 $3,632.19 $10,951.01 Checks and other debits Deposits Date Balance No. Amount No. Amount No. Amount 14 148.29 17 372.96 22 578.84 5,484.38 10/ 1 $9,875.31 18 708.62 24 921.30 843.86 10/ 8 $9,219.03 19 157.00 25 246.03 941.54 10/23 $9,541.58 21 234.15 25.00 SC 808.58 10/29 $10,101.01 240.00 NSF 1,100.00 CM 10/31 $10,951.01 Symbols: NSF (Not sufficient funds) SC (Service charge) CM (Credit Memo) Check No. 18 was correctly written for $708.62 for a payment on account (Accounts Receivable), but incorrectly recorded in the company books (General Ledger). The NSF check was from S. Long, a customer, in settlement of an accounts receivable. An entry had not been made for the NSF check. The credit memo is for the collection of a note receivable including interest of $60, which has not been accrued (no han sido contabilizados al preparar la reconciliacin bancaria). The bank service charge is $25.00. Instructions (a) Prepare a bank reconciliation at October 31, 2018. (b) Prepare the adjusting journal entries required by the bank reconciliation. The cash balance per books for Rokary Company on September 30, 2018 is $10,740.93. The following checks and receipts were recorded during the month of October 2018: Checks No. Amount No. Amount 17 $372.96 22 $ 578.84 18 $780.62 23 $1,687.50 19 $157.00 24 $ 921.30 20 $587.50 25 $ 246.03 21 $234.15 Receipts Amount Date $843.86 10/05 $941.54 10/21 $808.58 10/27 $967.00 10/30 In addition, the bank statement for the month of October 2018 is presented below: Balance Deposits and Credits Checks and Debits Last Statement No. Total Amount No. Total Amount Balance This Statement $5,404.84 5 $9,178.36 10 $3,632.19 $10,951.01 Checks and other debits Deposits Date Balance No. Amount No. Amount No. Amount 14 148.29 17 372.96 22 578.84 5,484.38 10/ 1 $9,875.31 18 708.62 24 921.30 843.86 10/ 8 $9,219.03 19 157.00 25 246.03 941.54 10/23 $9,541.58 21 234.15 25.00 SC 808.58 10/29 $10,101.01 240.00 NSF 1,100.00 CM 10/31 $10,951.01 Symbols: NSF (Not sufficient funds) SC (Service charge) CM (Credit Memo) Check No. 18 was correctly written for $708.62 for a payment on account (Accounts Receivable), but incorrectly recorded in the company books (General Ledger). The NSF check was from S. Long, a customer, in settlement of an accounts receivable. An entry had not been made for the NSF check. The credit memo is for the collection of a note receivable including interest of $60, which has not been accrued (no han sido contabilizados al preparar la reconciliacin bancaria). The bank service charge is $25.00. Instructions (a) Prepare a bank reconciliation at October 31, 2018. (b) Prepare the adjusting journal entries required by the bank reconciliation.