Delton Company developed the following reconciling information in preparing its September bank reconciliation: $\begin{array}{lr}
\text { Cash balance per bank, 9/30 } & \$ 6,610 \
\text { Note receivable collected by bank } & 3,630 \
\text { Outstanding checks } & 2,300 \
\text { Deposits in transit } & 2,520 \
\text { Bank service charge } & 24 \
\text { NSF check } & 627
\end{array}$ Using the above information determine the cash balance per books (before adjustments) for the Delton Company.
A) $3851
B) $6830
C) $9809
D) $9369

Question

Quizplus · Accepted Answer

The cash balance per books (before adjustments) is calculated as follows:Cash balance per bank, 9/30 + Note receivable collected by bank - Outstanding checks - Deposits in transit - Bank service charge + NSF check = Cash balance per books (before adjustments)$6,610 + $3,630 - $2,300 - $2,520 - $24 + $627 = $3,851Therefore, the cash balance per books (before adjustments) for the Delton Company is $3,851.

Delton Company Developed the Following Reconciling Information in Preparing Its