step :
Total both sides of the bank reconciliation to make sure both sides are equal.
All blank boxes require numbers, even if it is only
The adjusted Book Balance must equal the adjusted Bank Balance.
Debit are above, Credits are below.
Debits and Credits must always balance.
Step : Adjusting entries are made.
tableGeneral JournaltableDateAccountExplanationDebit,Credit
To record the note collected by the bank.
General Journal
tableGeneral JournalDateAccountExplanationDebit,Credit
To record bank service charge for December.
