ac 101 chapter 8 q Problem 8 – 2 The following information pertains…

ac 101 chapter 8 qProblem 8 – 2

The following information pertains to Ferguson Corp. at December 31, 2017, its year-end:

Cash per company records

Cash per bank statement

Bank service charges not yet recorded in company records

Note collected by bank not yet recorded in company records, including $25 of interest

December deposit recorded by the bank January 3, 2018

December checks not yet paid by bank in December

$5,005
7,000
30
 

1,325

900
 
 
#631  $354 
#642  746 
#660  200 
#661  300 
   $1,600 

Required: Prepare a bank reconciliation and all necessary adjusting journal entries at December 31, 2017.

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