The following data represents information necessary to assist in preparing the October 31, 2019 bank reconciliation for Trimore Company.

On October 31, the bank balance was $5,321.

The bank statement indicated a deduction of $19 for all bank service charges.

A customer deposited $1,260 directly into the bank account to settle an outstanding accounts receivable bill.

Cheque #677 for $800 and cheque #684 for $560 have been recorded in the company ledger but did not appear on the bank statement.

A customer paid an amount of $4,522 to Trimore Company on October 31 but the deposit did not appear on the bank statement.

The accounting clerk made an error and recorded a $120 cheque as $1,200. The cheque was written to pay an outstanding accounts payable account.

Cheque #6660 for $180 was deducted from Trimore Company's account by the bank. This cheque was not written by Trimore Company and needs to be reversed by the bank.

The bank included an NSF cheque in the amount of $300 relating to a customer's payment. The NSF fee was $13.

The general ledger cash account showed a balance of $6,655 on October 31.

Required a) Complete the bank reconciliation for Trimore Company. b) Write the necessary journal entries to correct Trimore Company's records.

Do not enter dollar signs or commas in the input boxes. Do not use negative signs.

a)

Trimore Company Bank Reconciliation October 31, 2019
Cash balance per bank statement		Answer	Cash balance per books		Answer
Add			Add
Outstanding deposit	Answer		EFT deposit	Answer
Bank error	Answer	Answer	Ledger error	Answer	Answer
Deduct outstanding cheques			Deduct
Cheque #677	Answer		NSF cheque	Answer
Cheque #684	Answer	Answer	NSF service charge	Answer
			Bank service charge	Answer	Answer
Adjusted bank balance		Answer	Adjusted book balance		Answer

Enter the relevant journal entries in the order of transaction appearance above. Remember, not all transactions will require journal entries.

b)

Date	Account Title and Explanation	Debit	Credit
2019
Oct 31	AnswerAccounts PayableAccounts ReceivableBank Charges ExpenseCashCost of Goods SoldEquipmentInsurance ExpenseInterest ExpenseInterest PayableInterest RevenueSalaries ExpenseSales RevenueUnearned Revenue	Answer
	AnswerAccounts PayableAccounts ReceivableBank Charges ExpenseCashCost of Goods SoldEquipmentInsurance ExpenseInterest ExpenseInterest PayableInterest RevenueSalaries ExpenseSales RevenueUnearned Revenue		Answer
	Record bank charges
Oct 31	AnswerAccounts PayableAccounts ReceivableBank Charges ExpenseCashCost of Goods SoldEquipmentInsurance ExpenseInterest ExpenseInterest PayableInterest RevenueSalaries ExpenseSales RevenueUnearned Revenue	Answer
	AnswerAccounts PayableAccounts ReceivableBank Charges ExpenseCashCost of Goods SoldEquipmentInsurance ExpenseInterest ExpenseInterest PayableInterest RevenueSalaries ExpenseSales RevenueUnearned Revenue		Answer
	Record collection of accounts receivable
Oct 31	AnswerAccounts PayableAccounts ReceivableBank Charges ExpenseCashCost of Goods SoldEquipmentInsurance ExpenseInterest ExpenseInterest PayableInterest RevenueSalaries ExpenseSales RevenueUnearned Revenue	Answer
	AnswerAccounts PayableAccounts ReceivableBank Charges ExpenseCashCost of Goods SoldEquipmentInsurance ExpenseInterest ExpenseInterest PayableInterest RevenueSalaries ExpenseSales RevenueUnearned Revenue		Answer
	To correct the record of accounts payable
Oct 31	AnswerAccounts PayableAccounts ReceivableBank Charges ExpenseCashCost of Goods SoldEquipmentInsurance ExpenseInterest ExpenseInterest PayableInterest RevenueSalaries ExpenseSales RevenueUnearned Revenue	Answer
	AnswerAccounts PayableAccounts ReceivableBank Charges ExpenseCashCost of Goods SoldEquipmentInsurance ExpenseInterest ExpenseInterest PayableInterest RevenueSalaries ExpenseSales RevenueUnearned Revenue		Answer
	To record NSF cheque
Oct 31	AnswerAccounts PayableAccounts ReceivableBank Charges ExpenseCashCost of Goods SoldEquipmentInsurance ExpenseInterest ExpenseInterest PayableInterest RevenueSalaries ExpenseSales RevenueUnearned Revenue	Answer
	AnswerAccounts PayableAccounts ReceivableBank Charges ExpenseCashCost of Goods SoldEquipmentInsurance ExpenseInterest ExpenseInterest PayableInterest RevenueSalaries ExpenseSales RevenueUnearned Revenue		Answer
	Record NSF Fee