129.Kline Company had checks outstanding totaling $12,800 on its May bank reconciliation. In June, Kline Company issued checks totaling $79,800. The July bank statement shows that $59,400 in checks cleared the bank in July. A check from one of Kline Company's customers in the amount of $600 was also returned marked "NSF." The amount of outstanding checks on Kline Company's July bank reconciliation should be
a.$39,200.
b.$20,400.
c.$33,200.
d.$7,600.
130.Quayle Company gathered the following reconciling information in preparing its August bank reconciliation:
Cash balance per books, 8/31$7,000
Deposits in transit300
Notes receivable and interest collected by bank1,700
Bank charge for check printing40
Outstanding checks4,000
NSF check340
The adjusted cash balance per books on August 31 is
a.$8,320.
b.$8,020.
c.$4,620.
d.$4,920.
131.Fairly Company gathered the following reconciling information in preparing its April bank reconciliation:
Cash balance per books, 4/30$4,400
Deposits in transit600
Notes receivable and interest collected by bank1,480
Bank charge for check printing50
Outstanding checks3,000
NSF check280
The adjusted cash balance per books on April 30 is
a.$6,150.
b.$5,880.
c.$5,550.
d.$6,110.
132.Jeter Company developed the following reconciling information in preparing its September bank reconciliation:
Cash balance per bank, 9/30$15,400
Note receivable collected by bank8,400
Outstanding checks12,600
Deposits in transit6,300
Bank service charge105
NSF check1,680
Using the above information, determine the cash balance per books (before adjustments) for the Jeter Company.
a.$13,685
b.$21,700
c.$2,485
d.$21,000
133.In the month of November, Coler Company Inc. wrote checks in the amount of $18,500. In December, checks in the amount of $25,316 were written. In November, $16,936 of these checks were presented to the bank for payment, and $21,766 were presented in December. What is the amount of outstanding checks at the end of November?
a.$3,550
b.$1,564
c.$5,114
d.$7,100
134.In the month of November, Coler Company Inc. wrote checks in the amount of $18,500. In December, checks in the amount of $25,316 were written. In November, $16,936 of these checks were presented to the bank for payment, and $21,766 were presented in December. What is the amount of outstanding checks at the end of December?
a.$3,550
b.$1,564
c.$5,114
d.$7,100
135.At April 30, Mareska Company has the following bank information: cash balance per bank$4,600; outstanding checks $280; deposits in transit $550; credit memo for interest $10; bank service charge $20. What is Mareska’s adjusted cash balance on April 30?
a.$4,860
b.$4,880
c.$4,330
d.$4,870
136.At June 30, Mareska Company has the following bank information: cash balance per bank $7,200; outstanding checks $560; deposits in transit $1,100; credit memo for interest $20; bank service charge $40. What is Mareska’s adjusted cash balance on June 30?
a.$7,720
b.$7,760
c.$6,660
d.$7,740
137.Rainey Company wrote checks totaling $8,540 during October and $9,325 during November. $8,120 of these checks cleared the bank in October, and $9,110 cleared the bank in November. What was the amount of outstanding checks on November 30?
a.$635
b.$115
c.$305
d.$990
138.Tayler Company wrote checks totaling $25,620 during October and $27,975 during November. $24,360 of these checks cleared the bank in October, and $27,330 cleared the bank in November. What was the amount of outstanding checks on November 30?
a.$1,905
b.$345
c.$915
d.$2,970