Delton Company Developed the Following Reconciling Information in Preparing Its

question 209

Multiple Choice

Delton Company developed the following reconciling information in preparing its September bank reconciliation: $\begin{array}{lr}\text { Cash balance per bank, } 9 / 30 & \$ 6,610 \\\text { Note receivable collected by bank } & 3,630 \\\text { Outstanding checks } & 2,300 \\\text { Deposits in transit } & 2,520 \\\text { Bank service charge } & 24 \\\text { NSF check } & 627\end{array}$ Using the above information, determine the cash balance per books (before adjustments) for the Delton Company.

• A) $3,851
• B) $6,830
• C) $9,809
• D) $9,369

---

Definitions:

Res Ipsa Loquitur

A legal doctrine that allows proof of negligence to be inferred from the mere fact that an accident occurred, if the accident is the kind that typically would not happen without negligence.

Proximate Cause

The extent to which, as a matter of policy, a defendant may be held liable for the consequences of his or her actions. In the majority of states, proximate cause requires that the plaintiff and the type of injury suffered by the plaintiff were foreseeable at the time of the accident. In the minority of states, proximate cause exists if the defendant’s actions led to the plaintiff’s harm.

Legal Cause

A legally sufficient reason to file a lawsuit, based on recognized legal principles.

Duty To Render

The legal or ethical obligation to provide a certain level of care or service, especially in professional or emergency situations.