solution

The June 30th 2016 bank statement of the Blue Golf Café showed a balance of €22,556.30 with service charges of €75.42, unrecorded interests of €25.14 and an insufficient funds cheque of €480.00. The owner/manager notes that the balance in the café’s books reads €25,706.58. A deposit of €5,420.00 made on June 29th 2016 is not showing on the bank statement. Three cheques of €1,340.00, €1,800.00 and €1,200.00 issued on June 28th 2016 with numbers 58404, 58405, and 58406 do not also feature in the bank statement. The internal records show that a withdrawal was made on June 21st by the owner/manager for an amount of €1,540.00. Prepare the bank reconciliation of the Blue Golf Café for June 30th 2016