Nolan Company deposits all cash receipts on the day when they are received and it makes all cash payments by check. At the close of business on June 30, 2017, its Cash account shows a $21,470 debit balance. Nolan’s June 30 bank statement shows $21,985 on deposit in the bank. a. Outstanding checks as of June 30 total $2,808.
b. The June 30 bank statement included a $28 debit memorandum for bank services; the company has not yet recorded the cost of these services.
c. In reviewing the bank statement, a $20 check written by the company was mistakenly recorded in the company’s books at $29.
d. June 30 cash receipts of $2,310 were placed in the bank’s night depository after banking hours and were not recorded on the June 30 bank statement.
e. The bank statement included a $36 credit for interest earned on the cash in the bank.
Prepare a bank reconciliation for Nolan Company using the above information.

Elliott company produces large quantities of a standardized product. the following information is available for its production activities for march. units costs beginning work in process inventory 2,500 beginning work in process inventory started 25,000 direct materials $ 3,725 ending work in process inventory 5,000 conversion 11,580 $ 15,305 status of ending work in process inventory direct materials added 185,750 materials—percent complete 100 % direct labor added 182,375 conversion—percent complete 30 % overhead applied (140% of direct labor) 255,325 total costs to account for $ 638,755 ending work in process inventory $ 62,530 prepare a process cost summary report for this company, showing costs charged to production, unit cost information, equivalent units of production, cost per eup, and its cost assignment and reconciliation. use the weighted-average method. (round "cost per eup" to 2 decimal places.)

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