Refer to the following bank reconciliation: 
Journalize the adjusting entry for the first reconciling item: Note collected by bank.
Definitions:
Gifted Children
Children who demonstrate exceptional levels of capacity or potential in one or more domains such as intellectual, creative, artistic, or leadership.
Phonemes
The basic units of sound in language.
Morphemes
The smallest units of meaning within a language.
Semantics
The rules for determining the meaning of words and sentences.
Q14: Sales on account are recorded in a
Q22: A purchase discount is the amount offered
Q58: Properly recording inventory when sold and removing
Q79: Oscar Packers received an allowance from the
Q91: A company sold merchandise for $4,000 on
Q100: A subsidiary ledger is _.<br>A) an accounting
Q128: Fleetwood Corp. purchased a mine in 2016
Q135: Universal, Inc. purchased 500 units of inventory
Q150: On June 30, 2017, Regal Furniture discarded
Q183: An adjusted trial balance of Woods Company