Bank Reconciliation
at March 31, the Balance of the Cash $\text {Fisher Company}$

Bank reconciliation
At March 31, the balance of the Cash account according to the records of Fisher Company was $7,261. The March 31 bank statement showed a balance of $8,798. You are to prepare the bank reconciliation of Fisher Company at March 31, using the following supplementary information:
(a.) Deposit in transit at March 31, $6,772.
(b.) Outstanding checks: no. 120, $140; no. 121, $932; no. 127, $307; no. 134, $2,200.
(c.) Service charge by bank, $50.
(d.) A note receivable for $5,050 left by Fisher Company with bank for collection that had been collected and credited to company's account. No interest involved.
(e.) A check for $90 drawn by a customer, Stuart Sands, but deducted from Fisher's account by the bank and returned with the notation "NSF."
(f.) Fisher's check no. 480, issued in payment of $970 worth of office equipment, correctly written in the amount of $970 but erroneously recorded in Fisher's accounting records as $790.
$\text {Fisher Company}$
$\text {Bank Reconciliation}$
$\text {March 31, 20}$
$\begin{array}{|l|l|}\hline \text { Balance per bank statement, March 31 } & \$\quad \\\hline \text { Add: } & \\\hline \text { Deduct: } & \\\hline & \underline{\$} \\\hline \text { Adjusted balance } & \\\hline & \$ \\\hline \text { Balance per depositor's records } & \\\hline \text { Add: } & \\\hline \text { Deduct: } & \\\hline & \$ \\\hline \text { Adjusted balance (as above) } &\\\hline\end{array}$