ius n bank per ledger cab 0 sat Fe a ch 50,000 400 « , for February, including J , poh ee collected of P15,000 Seay OM credits for February, including NSF check 200,000 sh p5,000 and service charge of P1,000 for January 180,000 gank statement for February , January 31 punk oredits for February, including CM for eee ote colleted of P20,000 and January deposit in transit of P40,000 170,000 debits for February, including NSF check of p10,000 and January outstanding check of P65,000 130,000 ‘the bank reconciliation for the month of January can easily te prepared because all the necessary data are available: falance per book, January 31 50,000 \utecollected by bank in January 15.000 Total 65,000 ASF check for January (5,000) Service charge for January (__1,000) Adjusted book balance 59,000 Balance per bank, January 31 84,000 Deposit in transit for January 40,000 Tal 124,000 ‘htstanding check for January (65,000) Adjusted bank balance 59,000 The bank reconciliation for the month of February requires “mputation of balance per book, balance per bank, deposits “transit and outstanding checks.