In reconciling the cash in bank with the bank statement balance for the months of January and February,

the following dara ar

Cash balance per ledger

Balance, January 31
Book debits for February, including January CM for note collected of 15,000
Book credits for February, including NSF check of 5K and service charge of 1K for January

Bank Statement for February

Balance, January 31
Bank credits for February, including CM for note collected of 20K and january DIT of 40K
Bank debits for February, including NSF check of 10K and january OC of 65K
bruary, the following dara are gathered:

Jan. 31 Debit Credit Feb-28

50,000 Unadj. Book Balance 50,000 200,000 180,000 70,000
200,000 Add: Credit Memo 15,000 20,000
180,000 Total 65,000 90,000
Less: Debit Memo 6,000 10,000
Adj. Book Balance 59,000 80,000
84,000 Jan. 31 Credit Debit Feb-28
170,000 Unadj. Bank Balance 84,000 170,000 130,000 124,000
130,000 Add: DIT 40,000 75,000
Total 124,000 199,000
Less: OC 65,000 119,000
Adj. Bank Balance 59,000 80,000

DIT, beginning 40,000

Add: Cash Receipts 200,000
Jan.CM -15,000 185,000
Total 225,000 depostits i-acknowledged by bank
Less: deposits ack. 170,000
Feb. CM -20,000 150,000
DIT, ending 75,000

OC, BEG. 65,000

Add: Checks drawn 180,000
-6,000 174,000 checks drawn
Total: Checks to be paid 239,000
Less: Checks paid by ba 130,000
NSF -10,000 -120,000
OC, end 119,000 outstanding check
i-acknowledged by bank