Waren Sports Supply

Bank Reconciliation
December 31, 2013.

Undadjusted balnce 12-31-13

Bank Statement
$ 123,414.03

General Ledger
$ 108,969.97

Add:
Deposits in transit
12/24/2013 $ 9,000.00
12/24/2013 $ 9,165.00
Total
$ 18,165.00
Deduct:
Outstanding checks
#1118
$ 1,985.21
#1143
$ 4,800.00
#1152
$
483.00
#1153
$ 17,973.20
#1154
$ 2,857.89
#1155
$ 1,851.43
#1156
$ 1,585.83
#1157
$ 1,100.00
Total
$ (32,636.56)
Adjustments:
Bank service charge

Adjusted balance, 12/30/13

$ 108,942.47

Journal entry, 12/31/13

Acct. No.
41000 Other operating expense
10100
Cash

(27.50)

$ 108,942.47

Debit
Credit
$ 27.50
$

27.50