HW-1553 Adcock Plastics Company- bank reconciliation

Adcock Plastics Company deposits all receipts and makes all payments by check. The following information is available from the cash records:

MARCH 31 BANK RECONCILIATION

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Balance per bank $26,746
Add: Deposits in transit 2,100
Deduct: Outstanding checks (3,800)
Balance per books $25,046

Month of April Results
Per Bank Per Books
Balance April 30 $27,995 $28,855
April deposits 10,784 13,889
April checks 11,600 10,080
April note collected (not included in April deposits) 3,000 -0-
April bank service charge 35 -0-
April NSF check of a customer returned by the bank
(recorded by bank as a charge) 900 -0-

Instructions
(a) Prepare the Bank reconciliation for April.
(b) Prepare the necessary journal entries using T-Accounts.

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