1. In preparing its May 31, 2019 bank reconciliation, Glissa Co.

has the following information available:

2. In preparing its August 31, Year 2 bank reconciliation, Apex Corp. had available the following
information:
Balance per bank statement, 8/31 P18,050
Deposit in transit, 8/31 3,250
Return of customer’s check for insufficient funds, 8/31 600
Outstanding checks, 8/31 2,750
Bank service charges for August 100
At August 31, Year 2, Apex’s corrected cash balance should be P_____________
3. At June 30, Almond Co.’s cash balance was P10,012 before adjustments, while its ending bank
statement balance was P10,772. Check number 101 was issued June 2 in the amount of P95, but
was erroneously recorded in Almond’s general ledger balance as P59. The check was correctly listed
in the bank statement at P95. The bank statement also included a credit memo for interest earned
in the amount of P35, and a debit memo for monthly service charges in the amount of P50. What
was Almond’s adjusted cash balance at June 30?

4. Brown Company's bank statement for September 30, showed a cash balance of P1,350. the
company's Cash account in its general ledger showed a P995 debit balance. The following
information was also available as of September 30.
 A customer's check for P100 marked NSF was returned to Brown Company by the bank. The
bank charged the company's account a P25 processing fee.
 The September 30 cash receipts, P1,250 were placed in the bank's night depository after
banking hours on that date and this amount did not appear on the September 30 bank
statement.
 A P15 debit memorandum for checks printed by the bank was included with the canceled
checks.
 Outstanding checks amounted to P1,145.
 A customer's note for P900 was collected by the bank. a collection fee of P25 was deducted
by the bank.
 Included with the canceled checks was a check for P275, drawn on another company,
Browne, Inc.
Compute the adjusted cash balance.
5. On April 30, 20xx, Smiles Inc. received from a courier its bank statement. The following information
were given:

March 31, 20xx book balance P 1,500,000

Outstanding Checks 300,000

Deposit of March 31, 20xx placed in night depository 90,000

NSF Check of the customer 160,000

Bank service charge on NSF 3,000

Other bank charges 5,000

Note collected by bank 200,000

Interest earned on the note 20,000

Check issued by Sad Inc. charged to Smiles account 10,000

What is the cash balance per bank statement?

6.