Following are seven items a through g that would cause Xavier Company's book balance of cash ($2,451)to differ from its bank statement balance of cash. ($2,000)

A company established a petty cash fund of $100 on September 1. On September 10, the petty cash fund was
replenished when there was $16 remaining and there were petty cash receipts for: office supplies, $27;
transportation-in on inventory purchased, $32; and postage, $22. On September 15, the petty cash fund was
increased to $125 in total. Record the above transactions in general journal form.

Following are seven items a through g that would cause Xavier Company's book balance of cash ($2,451)to
differ from its bank statement balance of cash. ($2,000)
a. A service charge imposed by the bank.$20
b. A check listed as outstanding on the previous period's reconciliation and still outstanding at the end of this
month.$100
c. A customer's check returned by the bank is marked "Not Sufficient Funds(NSF)".$200
d. A deposit that was mailed to the bank on the last day of the current month and is unrecorded on this month's
bank statement.$700
e. A check paid by the bank at its correct $190 amount was recorded in error in the company's Check Register at
$109.
f. An unrecorded credit memorandum indicated that bank had collected a note receivable for Xavier Company
and deposited the proceeds in the company's account.$300
g. A check was written in the current period that is not yet paid or returned by the bank.$150
Indicate where each item a through g would appear on Xavier Company's bank reconciliation by placing its
identifying letter in the parentheses in the proper section of the form below.