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Question(s) / Instruction(s):

An examination of the cash activities during the year shows the following.


Cash Account Records

July 1, 2012, to December 31, 2012

Deposits                   Checks/Debit Cards




After comparing the two balances, Suzie has some concern because the bank’s balance of $82,080 is substantially less than the company’s balance of $103,180.


1)            Prepare Great Adventures’ bank reconciliation for the six-month period ended December 31, 2012.

2)            Record any necessary entries to adjust cash.

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