The following information pertains to the Cash account of the Vader Corporation for the month of October 2007:
Balance, October 31 $22,639.54
Service charge for October $10
NSF check returned with October bank statement 4.50
Note Recievable collected by bank not recorded on books $1500
Interest on note collected by bank not previously on the books 50.0
Balance, October 31 ?
Cash on hand awaiting deposit $1,874.18
#272 80.82 $ 142.18
Deposits in transit $2,220.90
1. What is the cash balance per book before adjustment as of October 31, 2007?
2. Prepare the adjusting entries to update the cash balance.