November 30 Dec. Reciept Dec.

Disbursement December 31
Balance per Books 5,600 31,900 28,200 9,300
Notes collected by bank: C
November 2,250 (2,250)
December 3,000 3,000
Bank Service Charges: DM
November (20) (20)
December 100 (100)
NSF Checks: DM
November (880) (880)
December 1,400 (1,400)
Book Errors
November 1,900 (1,900)
December (1,200) 1,200
Adjusted Balances 8,850 30,750 27,600 12,000

November 30 Dec. Reciept Dec. Disbursement December 31

Balance per Bank 15,000 27,300 21,900 20,400
Deposit in Transit:
November 6,000 (6,000)
December 11,250 11,250
Outstanding Checks:
November (9,750) (9,750)
December 17,850 (17,850)
Bank Errors:
November (2,400) (2,400)
December (1,800) (1,800)
Adjusted Balances 8,850 30,750 27,600 12,000