Refer to the following bank reconciliation: 
Journalize the adjusting entry for the first reconciling item: Note collected by bank.
Definitions:
College Community
A group of people who share a connection to an educational institution, including students, faculty, and staff.
Mind Shift
A significant change in perspective or way of thinking about something, often leading to new insights or attitudes.
Considered Cheating
Engaging in dishonest practices in academic or professional settings, such as copying others' work without permission, or using unauthorized materials in order to gain unfair advantage or achievements.
Mid-Term Exam
A test given approximately halfway through an academic term to assess students' understanding of the material covered thus far.
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Q108: A company that uses the periodic inventory
Q109: Under the direct write-off method, which of
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Q126: On October 1, 2017, Miller, Inc. made
Q146: A company ships goods to a customer