1.
Unadjusted book
balance
Note collected by
bank - December
Book error
Bank
service
charge
November
Bank
service
charge
December
Adjusted
book
balance
Unadjusted bank
balance
Deposit in transit
- November
Deposit in transit
- December
Outstanding
checks
November
Outstanding
checks
December
Erroneous charge
in credit memo
Erroneous charge
Adjusted
bank
balance
November
P159,465
Receipts
P76,360
Disbursements
P(91,720)
515
(15)
December
P144,105
515
245
15
245
(30)
(30)
P159,450
P76,875
P(91,490)
P144,835
November
P171,295
Receipts
P77,030
Disbursements
P(89,020)
December
P159,305
3,815
(3,815)
4,035
(16,035)
375
(375)
P159,450
P76,875
2. Cash
Notes receivable
P515
P515
Cash
Accounts payable
P245
Service charge
Cash
P30
P245
P30
4,035
6,535
(9,500)
(9,050)
(9,050)
45
P(91,490)
45
P144,835