Problem - The following data were taken from Tyrone Tardieffs check register for the month of April. Tyrone's bank reconciliation for March showed one outstanding check, Check No. 78 for $57.00 (written on March 23), and one deposit in transit, Deposit No. 10499 for $96.00 (made on March 30).
|
Date
|
Item
|
Checks
|
Deposits
|
Balance
|
|
2011 April 1
|
Beginning Balance
|
|
|
$175.00
|
|
1
|
Deposit No. 10500
|
|
$451.61
|
626.61
|
|
1
|
Check No. 79
|
$15.00
|
|
616.61
|
|
4
|
Check No. 80
|
261.32
|
|
355.59
|
|
27
|
Deposit No. 10501
|
|
$247.28
|
602.87
|
|
29
|
Check No. 81
|
214.35
|
|
389.52
|
The following is from Tyrone's bank statement for April:
|
Date
|
Item
|
Checks
|
Deposits
|
Balance
|
|
April 1
|
Beginning Balance
|
|
|
$136.00
|
|
3
|
Check No. 79
|
$15.00
|
|
121.00
|
|
3
|
Deposit No. 10499
|
|
$96.00
|
217.00
|
|
5
|
Check No. 80
|
261.32
|
|
(44.32)
|
|
5
|
Automatic Loan
|
|
132.00
|
87.68
|
|
5
|
Deposit No. 10500
|
|
457.61
|
545.29
|
|
20
|
NSF Check
|
20.00
|
|
525.29
|
|
20
|
Service Charge
|
15.00
|
|
510.29
|
|
30
|
Interest
|
|
1.21
|
511.50
|
Instructions - Prepare a reconciliation of Tyrone's bank account as of April 30. Show both a corrected balance per bank and a corrected balance per books. Assume that any errors or discrepancies you find are Tyrone's fault, not the banks.