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A restaurant carries out a monthly bank reconciliation. The August 31 reconciliation showed the following: The restaurant bank balance is $4,112 and the bank statement balance is $2,760. Deposits in transit August 30, $456, and August 31, $1,212, have not yet been recorded by the bank. Checks #167 for $61, #169 for $30, and #175 for $172 are outstanding. The bank statement showed a service charge of $6 and an interest credit amount of $61. A check received by the restaurant in payment of a customer's meal for $11, and deposited in the bank on August 25, was debited back to the bank statement on August 31 with the notation that there was not sufficient money in the customer's bank account to pay the check. In verifying the bank's record of daily deposits against the restaurant's records, it is discovered that the bank statement deposit of August 11 shows $1,321 while the company records show $1,312. Further checking shows the bank statement figure is the correct one. Prepare a bank reconciliation for August 2004.
sachs brands defined benefit pension plan specifies annual retirement benefits equal to 1.2 times current service years
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