The accountant for Bellows Corp. was preparing a bank reconciliation as of April 30. The following items were identified: Bellows' book balance $28,750
Outstanding checks 900
Interest earned on checking account 80
Customer's NSF check returned by the bank 381

In addition, Bellows made an error in recording a customer's check; the amount was recorded in cash receipts as $370; the bank recorded the amount correctly as $730.

Required:
What amount will Bellows report as its adjusted cash balance at April 30, 2013?

$27,909

Explanation:

Bellows Corp.

Bank Reconciliation as at April 30, 2013

Unadjusted book balance $28,750

Less:

Outstanding checks $900

NSF checks $381

Add:

Interest earned on checking account $80

Error correction[$730 - $370] $360

Adjusted book balance $27,909

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