The cash account of nunal company shows the following activites:

Date
debit
credit
balance
June.30
balance
345,000
July.2
june.bank charges
150
344,850
July.4
june.bank credit for notes
Receivable collected
30,000
374,850
July.15
nsf check
3,900
370,950
July.20
loan proceeds
145,500
516,450
July.21
july. bank charges
180
516,270
July31
cash receipts book
2,121,900
2,638,170
July31
cash disbursement book
1,224,000
1,414,170
CASH BOOKS
RECEIPTS
PAYMENTS
Date
or no.
Amount
check no
payments
July 1
110-120
33,000
801
6,000
2
121-136
63,900
802
9,000
3
137-150
60,000
803
3,000
4
151-165
168,000
804
9,000
5
166-190
117,000
805
36,000
8
191-210
198,000
806
57,000
9
211-232
264,000
807
78,000
10
233-250
231,000
808
90,000
11
251-275
63,000
809
183,000
12
276-300
90,000
810
21,000
15
301-309
165,000
811
24,000
16
310-350
24,000
812
48,000
17
351-390
57,000
813
60,000
18
391-420
27,000
814
66,000
19
421-480
51,000
816
108,000
22
481-500
63,000
817
33,000
23
501-525
96,000
818
150,000
23
819
21,000
23
820
12,000
26
526-555
222,000
821
9,000
28
556-611
15,000
822
36,000
28
823
39,000
29
612-630
114,000
824
87,000
29
825
6,000
29
826
33,000
Totals
2,121,900
1,224,000

BANK STATEMENT
DATE
July 1
2
3
4
5
8
9
10
11
12
15
16
17
18
19
22
23
23
23
26
28
28
29
29
29

CHECK
792
802
804
EC
805
CM 16
799
DM 57
808
803
809
DM 61
813
CM20
815
816
811
801
814
818
DM 112
821
CM 36
820

CHARGES
7,500
9,000
9,000
243,000
36,000
21,150
3,900
90,000
3,000
183,000
180
60,000
18,000
108,000
24,000
6,000
66,000
150,000
360
9,000
12,000

CREDITS
25,500
33,000
63,900
60,000
243,000
285,000
36,000
462,000
231,000
63,000
255,000
24,000
57,000
145,500
141,000
96,000
222,000
15,000
36,000
-

Additional information
1. DMs 61 and 112 are for service charges
2. EC is error corrected
3. DM 57 is for an NSF check
4. CM 20 is for loan proceeds, net of 450 interest charges for 90 days
5. CM 16 is for the correction of an erroneous Juneember bank charge
6. CM 36 is for customers note collected by bank in Julyember
7. Bank balance on Julyember 31 is P1,776,810
Based on the following proceeding information, determining the following
1. Outstanding checks at june 30

a. 39,150

b. 28,650

c. 21,150

d. 46,650

2. Outstanding checks at july 31

a. 459,000

b. 477,000

c. 441,000

d. 487,650

c. -0-

d. 25,500

c. 132,000

d. -0-

3. Deposit in transit at june 30

a. 58,500

b. 145,500

4. Deposit in transit at july 31

a. 114,000

b. 139,500

5. Adjusted book balance at june 30

a. 410,850

b. 345,000

c. 375,000

d. 374,850

6. Adjusted bank receipts for the month of july

a. 2,297,400 b. 2,291,400

c. 2,303,400

d. 2,321,400

7. Adjusted book disbursements for the month of july

a. 1,228,440 b. 1,246,440

c. 1,210,440

d. 1,246,620

8. Adjusted bank balance at july 31

a. 1,449,810 b. 1,674,810

c. 1,431,810

d. 1,776,810

9. Unadjusted bank balance at june 30

a. 550,060

b. 94,560

c. 1,776,810

d. 342,000

10. The best evidence regarding year-end bank balances is documented in the
a. Cutoff bank statement
b. Bank reconciliation
c. Interbank transfer schedule
d. Bank deposit lead schedule