a.The bank reconciliation as of December 31, 2013, includes the following facts. Cash balance per bank$13,900 Cash balance per books 17,900 Outstanding...
| a. | The bank reconciliation as of December 31, 2013, includes the following facts. |
| Cash balance per bank | $ | 13,900 | |||||||||||
| Cash balance per books | 17,900 | ||||||||||||
| Outstanding checks | 1,940 | ||||||||||||
| Deposit in transit | 2,410 | ||||||||||||
| Interest earned (on bank account) | 52 | ||||||||||||
| Bank service charges (miscellaneous expense) | 17 | ||||||||||||
| |||||||||||||
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