Question

On May 2, 2019, PHF Vacations received its April bank statement from First City Bank and Trust Enclosed with the bank statement which appears below, was a debit memorandum for $210 that covered an NSF check issued by Doris Fisher, a credit customer. The firm's checkbook contained the following information about deposits made and checks issued during April. The balance of the Cash account and the checkbook on April 30, 2019, was $3,012. April 1 Balance $6,099 11e 4e0 450 325 :3,000 60 280 1 Check 1287 3 Check 1288 5 Deposit 5 Check 1289 ⑩ Check 1210 17 Check 1211 19 Deposit 22 Check 1212 200 一25e 18 16 250 23 Deposit 26 Check 1213 28 Check 1214 :3e Check,1215 3e Deposit FIRST CITY BANK AND TRUST 1-877-123 9876 PHF Vacations 1718 3ade tane Sen Diego, CA 92111-4998 < Prev 3of 3 ext :

Answer 1

PHF VACATIONS Bank Reconciliation Statement April 30, 2019 Balance on bank statement Additions: Deposit in Transit April 30 $250 $2.579 52.829 Deductions: Outstanding Checks (#1214) Outstanding Checks (#1215) Total outstanding checks Adjusted Bank Balance $18 $16 $2,795 $3,012 Balance in books Deductions: NSF Check Service fees $210 $217 Adjusted Book Balance $2,795 Debit Credit Date General Journal 1) April 30, 2019 No Journal Entry Required 2) April 30, 2019 No Journal Entry Required 3) April 30, 2019 Miscellaneous Expense Cash (To record bank service charges) 4) April 30, 2019 Accounts Receivable - NSF Check $210 Cash (To record NSF check returned by bank) $210 What check remain outstanding after the bank statement has been reconciled. Outstanding checks are 1214 and 1215 totalling S34.