Book April

March 31 Receipts Disbursement April 30

Beg. Bal ( 200,000) ( 800,000) ( 720,000) ( 280,000)
CM - Note Collected by bank:
March ( 60,000) ( (60,000)
April ( 100,000) ( 100,000)
DM - Service Charge:
March ( (8,000) ( (8,000)
April ( 2,000) ( (2,000)
DM - NSF
March ( (20,000) ( (20,000)
April ( 30,000) ( (30,000)
Adjusted book balance ( 232,000) ( 840,000) ( 724,000) ( 348,000)

Bank April
March 31 Receipts Disbursement April 30
Beg. Bal ( 330,000) ( 700,000) ( 530,000) ( 500,000)
Deposits in transit:
March ( 80,000) ( (80,000)
April ( 220,000) ( 220,000)
Outstanding checks:
March ( (178,000) ( (178,000)
April ( 372,000) ( (372,000)
Adjusted bank balance ( 232,000) ( 840,000) ( 724,000) ( 348,000)