Balance per books 260,000 Balance per bank statement 205,000

Add/Less: Add/Less:
Credit memo Deposit in transit 102,500
Accounts Receivable 30,000
Debit Memo Outstanding checks -22,500
NSF check -5,000
Errors Errors
Adjusted balance 285000 Adjusted balance 285000

Cash in bank 30000

Accounts Receivable 30000

Accounts Receivable 5,000

Cash in Bank 5,000
 30-Jun Receipts Disbursements
Book Balance 382,500 180,900 36,400
Add/Deduct:
Credit Memos
June 74,200 -74,200
July 262,800
Bank Charges
June -2,000 -2,000
July 6,000
Book Errors
June 36,340 -36,340
July 54,280
Adjusted Balances 491040 333160 94680

824200
Disbursements 31-Jul
527,000

262,800

-6,000

-54,280
729520

824200