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P-27a the december cash records of dunlap insurance follow:

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P-27a the december cash records of dunlap insurance follow: The December cash records of Dunlap Insurance follow: Cash Receipts Cash Payments Date Cash Debit Check No. Cash Credit Dec 4 $ 4,170 1416 $ 860 9 510 1417 130 14 530 1418 650 17 2,180 1419 1,490 31 1,850 1420 1,440 1421 900 1422 630 Dunlap’s Cash account shows a balance of $16,740 at December 31. On December 31, Dunlap Insurance received the following bank statement: Bank Statement for December Beginning Balance $13,600 Deposits and other credits: Dec 1 EFT $300        5     4,170      10       510      15       530      18    2,180      22  BC 1,400 $9,090   Checks and Other debits Dec 8     NSF      $1,000      11  (check no. 1416)   860      19 EFT 700      22 (check no. 1417) 130      29 (check no. 1418) 650      31 (check no. 1419) 1,940      31 SC          $60 (5,340) Ending Balance $17,350 Explanations: BC-bank collection; EFT-Electronic Funds Transfer; NSF-Nonsufficient Funds check;SC-Service charge Additional data for the bank reconciliation follows: a. The EFT credit was a receipt of rent. The EFT debit was an insurance payment. b. The NSF check was received from a customer. c. The $1,400 bank collection was for a note receivable. d. The correct amount of check 1419 for rent expense is $1,940. Dunlap’s controller mistakenly recorded the check for $1,490.   Requirements 1. Prepare the bank reconciliation of Dunlap Insurance at December 31, 2012. 2. Journalize any required entries from the bank reconciliation.

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