Intermediate Accounting 6 Cash and Receivables Lee corporation Bank Reconciliation Jy31,2005 Balance per bank.. $4, 135 Balance per books $3950 Additions to bank Additions to book lnce∴ balance Deposits in transit..500 Direct deposit 450 $635 Interest $4.471 Deductions from bank balance Deductions from book Outstanding checks balance 191.….s251 Service charge 192 125 nSF check 100 195 75 451 Error in recording check 180 287 Adj. bank balance $4, 184 Adj. book balance S4,184Balance per books.............. $3,950 Additions to book balance: Direct deposit...................… 450 Interest.............................… 71 Total............................… $4,471 Deductions from book balance: Service charge...........… $ 7 NSF check.................… 100 Error in recording check 180 287 Adj. book balance $4,184 Balance per bank.... $4,135 Additions to bank balance: Deposits in transit.... 500 Total................... $4,635 Deductions from bank balance: Outstanding checks: 191....... $251 192....... 125 195....... 75 451 Adj. bank balance $4,184 Intermediate Accounting 6 Cash and Receivables Lee Corporation Bank Reconciliation July 31, 2005