Question

On May 2, 2019, HPF Vacations received its April bank statement from First City Bank and Trust. Enclosed with the bank statement, which appears below, was a debit memorandum for $310 that covered an NSF check issued by Doris Fisher, a credit customer. The firm’s checkbook contained the following information about deposits made and checks issued during April. The balance of the Cash account and the checkbook on April 30, 2019, was $3,012.

DATE			TRANSACTIONS
April	1		Balance	$	7,099
	1		Check 1207		210
	3		Check 1208		500
	5		Deposit		550
	5		Check 1209		375
	10		Check 1210		4,000
	17		Check 1211		110
	19		Deposit		300
	22		Check 1212		8
	23		Deposit		300
	26		Check 1213		350
	28		Check 1214		18
	30		Check 1215		16
	30		Deposit		350

FIRST CITY BANK AND TRUST
HPF Vacations				1-877-123-9876
1718 Jade Lane
San Diego, CA 92111-4998
Account Number: 23-11070-08				April 1–30, 2019
Activity Summary:
Balance, April 1					$	7,099.00
Deposits and credits						1,150.00
Withdrawals and debits						(5,870.00	)
Balance, April 30					$	2,379.00
DATE		DESCRIPTION	DEPOSITS/CREDITS					WITHDRAWALS/DEBITS				BALANCE
4/1/19		Opening balance										$	7,099.00
4/6/19		Deposit		550.00									7,649.00
4/6/19		Check No. 1207							210.00				7,439.00
4/10/19		Check No. 1208							500.00				6,939.00
4/10/19		Check No. 1209							375.00				6,564.00
4/13/19		Check No. 1210							4,000.00				2,564.00
4/14/19		Service fee							7.00				2,557.00
4/20/19		Deposit		300.00									2,857.00
4/22/19		Check No. 1211							110.00				2,747.00
4/25/19		Deposit		300.00									3,047.00
4/26/19		Check No. 1212							8.00				3,039.00
4/29/19		Debit for NSF Check							310.00				2,729.00
4/29/19		Check No. 1213							350.00				2,379.00
		Totals		1,150.00					5,870.00

Required:

1. Prepare a bank reconciliation statement for the firm as of April 30, 2019.
2. Record general journal entries for any items on the bank reconciliation statement that must be journalized.

Analyze:
What checks remain outstanding after the bank statement has been reconciled?

Answer 1