The following adjusting entries for Pare Company were prepared after completing a bank reconciliation. For each of the following adjustments, prepare a probable explanation for the adjusting entry. 
Definitions:
Mnemonic Device
A tool that aids in remembering information, often by using a pattern of letters, ideas, or associations to facilitate retrieval of information from memory.
Manageable Size
Describes a quantity, volume, or dimension that can be effectively handled, controlled, or dealt with by available resources or within given constraints.
Construction
The process of building, erecting, or assembling structures, typically involving large-scale projects like buildings, roads, or bridges.
Reconstruction
The process of reassembling or reinterpreting something, often used in the context of remembering events differently from how they actually occurred.
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