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Question - The bank statement for the Mini Mart Corporation shows a balance of $1,390 on June 30, but the company's cash in bank account had a balance of $450 on the same date. Comparison of the amounts reported on the bank statement with the company's records indicates (a) deposits of $130, representing cash receipts of June 30, that did not appear on the bank statement; (b) outstanding cheques totalling $260; (c) bank service charges for June amounting to $8; (d) collection of a note receivable by the bank on behalf of the company for $860 plus $43 in interest revenue; and (e) a cheque for $85 from a customer that was returned with the bank statement and marked NSF.
A bank reconciliation statement for Mini Mart Corporation as at June 30.
Journal entry worksheet
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