A Bank Statement Shows a Balance of $8,445 at June

question 202

Multiple Choice

A bank statement shows a balance of $8,445 at June 30. A bank reconciliation is prepared and includes outstanding checks of $2,790, deposits in transit of $1,350, and a bank service charge of $30. Among the paid checks returned by the bank was check no. 900 in the amount of $600, which the company had erroneously recorded in the accounting records as $60. The "adjusted cash balance" at June 30 is:

• A) $6,975.
• B) $6,465.
• C) $7,005.
• D) $7,575.

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Definitions:

Seminal Fluid

The fluid part of semen, produced by various male reproductive glands, providing a medium for sperm transport and nutrients for sperm vitality.

Viagra

A pharmaceutical drug used primarily in the treatment of erectile dysfunction, working by increasing blood flow to the penis.

Gonorrhea

Sexually transmitted disease caused by the bacterium Neisseria gonorrhoeae.

Syphilis

A sexually transmitted infection caused by the bacterium Treponema pallidum, which can lead to serious health problems if left untreated.