The cash account of NISSAN shows the following activities:

Date Debit Credit Balance

Balance Nov-30 115,000
November bank charges Dec-02 50 114,950
November bank credit for
notes receivable collected Dec-04 10,000 124,950
NSF check Dec-15 1,300 123,640
Loan proceeds Dec-20 48,500 172,150
December bank charges Dec-21 60 172,090
Cash receipts book Dec-31 707,300 879,390
Cash payments book Dec-31 408,000 471,390

C A S H B O O K S
RECEIPTS PAYMENTS
December OR NO. Amount Check No. Amount
1 110-120 11,000 801 2,000
2 121-136 21,300 802 3,000
3 137-150 20,000 803 1,000
4 151-165 56,000 804 3,000
5 166-190 39,000 805 12,000
8 191-210 66,000 806 19,000
9 211-232 88,000 807 26,000
10 233-250 77,000 808 30,000
11 251-275 21,000 809 61,000
12 276-300 30,000 810 7,000
15 301-309 55,000 811 8,000
16 310-350 8,000 812 16,000
17 351-390 19,000 813 20,000
18 391-420 9,000 814 22,000
19 421-480 17,000 816 36,000
22 481-500 21,000 817 11,000
23 501-525 32,000 818 50,000
23 819 7,000
23 820 4,000
26 526-555 74,000 821 3,000
28 556-611 5,000 822 12,000
28 823 13,000
29 612-630 38,000 824 29,000
29 825 2,000
29 826 11,000
707,300 408,000

B A N K S T A T E M E N T
 December Check /CM/DM No. Charges Credits
1 792 2,500 8,500
2 802 3,000 11,000
3 21,300
4 804 3,000 20,000
5 EC 81,000 81,000
8 805 12,000 95,000
9 CM 16 12,000
10 799 7,050 154,000
11 DM 57 1,300 77,000
12 808 30,000 21,000
15 803 1,000
16 809 61,000 85,000
17 DM 61 60 8,000
18 813 20,000 10,000
19 CM 20 48,500
22 815 6,000
23 816 36,000 47,000
23 811 8,000
23 801 2,000
26 814 22,000 32,000
28 818 50,000 74,000
28 DM 112 120
29 821 3,000 5,000
29 CM 36 12,000
29 820 4,000
353,030 831,300

Additional information:
1 DMs 61 and 112 are for service charges.
2 EC is error corrected.
3 DM 57 is for an NSF check.
4 CM 20 is for loan proceeds, net of P150 interest charges for 90 days.
5 CM 16 is for correction of erroneous November bank charge.
6 CM 36 is for customer's notes collected by the bank in December.
7 Bank balance, December 31, is P529,270.
 NISSAN CO.
PROOF OF CASH
DEC. 31 , 2020

BALANCE D E C E M B E R
NOV. 30 RECEIPTS
BANK BALANCES 114,000 831,300
Deposit in Transit
Nov-30 8,500 -8,500
Dec-31 38,000
Outstanding Checks
Nov-30 -9,550
Dec-31
Notes Collected by bank
Nov-30 -10,000 10,000
Dec-31 -12,000
Bank Service Charges
Nov. 50
Dec.
Bank ERRORs:
made in November
corrected in December 12,000 -12,000

made in December
corrected in December -81,000

Book Errors:
Unrecorded Disbursements

BOOK BALANCES 115,000 765,800

E M B E R BALANCE
DISBURSEMENTS DEC.31
353,030 592,270

38,000

-9,550
153,000 -153,000

-12,000

50
-120 120

-81,000

-6,000 6,000

409,410 471,390