19. Steeler's Huff Company is being audited. The auditor gathers pertinent information to prepare the bank
reconciliation and find the following:
a. Balance per books
b. Balance per bank statement
c. Outstanding checks, 12/31
d. Receipts from 12/31, deposited 1/1
e. Service charge for December
f. Proceeds on bank loan, 12/5/2019, omitted from company
records (discounted for 3 months at 12% interest).
g. Deposit of 12/20 omitted from bank statement
h. Check of Riviera Products charged back on 12/24/19.
Redeposited 1/5/20. No entry made for chargeback or
redeposit.
i. Bank recorded a deposit of $3,182.40 as $3,181.40.
j. Puff Check #4001 charged in error to Huff acct
k. Note collected by bank, $2550 (includes interest of $50)
l. Fee for collecting note
m. Bank charged account $5,000 for collection of note payable that
had already been paid.
n. Bank recorded a deposit on 12/4 as $4,817.10 that should have
been $4,8007.10
o. Puff deposit erroneously recorded in Huff bank account by
bank
Prepare the bank reconciliation and any required journal entries.
$57,069.46
$91,182.13
$ 34,578.80
$ 5,317.20
$ 15.00
$ 11,640.00
$ 2,892.41
$ 873.74
$ 2,690.00
$ 10.00
$ 2,133.20