Gordon Company is unable to reconcile the bank balance at January 31. Gordon's reconciliation is as follows. 
Instructions
(a) Prepare a correct bank reconciliation.
(b) Journalize the entries required by the reconciliation.
Definitions:
Job Avoidance
A behavior or mindset where an individual tries to escape or minimize their work duties and responsibilities.
Psychological Defenses
Mechanisms employed by the psyche to protect the individual from anxiety-producing thoughts or feelings.
Aggression
A behavior aimed at causing harm or pain to others.
Goal Setting
The process of identifying specific, measurable, attainable, relevant, and time-bound objectives to achieve desired results.
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