Balance Per BANK: $9,000 Balance Per BOOKS: $4,675

Add: Add:

Deposits in transit 500.00 Error recording cash sales 18.00

Note Collected by bank 1,850.00

Deduct: Deduct:

Outstanding Checks 3,200.00 Misc. Administrative Expense 25.00

NSF Check 218.00

Adjusted balance: 6,300.00 Adjusted balance: 6,300.00

Yahoo! It balances! Must be correct!