A 175 deposit made on april 3 was recorded incorrectly by


Question - The accounting records and bank statement for Walters, Inc. revealed the following information for April 30, 2010:

Bank statement balance, April 30, 2010 $51,000

Credit memo with bank statement for interest earned during April on bank account 15

Debit memo with bank statement for April's service charge 27

Deposits in transit on April 30 2,000

Cash on hand 500

NSF customer check on April 30 1,000

A $175 deposit made on April 3 was recorded incorrectly by the bank as 125

The bank collected a customer's note receivable (including 10% interest) 1,100

Outstanding checks on April 30 3,900

Cash account balance, April 30, 2010 50,000

Required:

a. Prepare a bank reconciliation using good format. Be sure to include the "cash shortage".

b. Prepare any necessary adjusting journal entries for April 30, 2010. Be sure to include the "cash shortage".

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Accounting Basics: A 175 deposit made on april 3 was recorded incorrectly by
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