Carlos Tohn Company operates four bowling alleys. The business just received the October 31, 2020, bank statement from City National Bank which is as follows: Statement shows an ending balance of $800

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Carlos Tohn Company operates four bowling alleys. The business just received the October 31, 2020, bank statement from City National Bank which is as follows:

  • Statement shows an ending balance of $800.
  • Listed on the statement are an EFT rent collection of $414, a service charge of $7, and a NSF check totaling $64, and $30 charge for printed checks.
  • In reviewing the cash records, the business identified outstanding checks totaling $459, and a deposit in transit of $1,789.
  • During October, the business recorded a debit to Salaries Expense for $265, and while crediting Cash in the amount of $29.
  • The business’s Cash account shows an October 31 balance of $2,053.

Prepare the bank reconciliation at October 31.

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