1. The opening BANK balance is: 2. The Opening BOOK Balance is: 3. The interest earned ($28) is a reconciling item to: 4. The Deposits In Transit are a minus to the Bank's opening balance of $82,500? 5. The error in Check 1115 should be recognized as a reconciling item to the: 6. The "credit memorandum" ($18,000) and the corresponding "collection fee" is a reconciling item for: 7. The ending Bank Balance is: 8. The ending Book Balance is: 9. The journal entry to record the $300 error to check 1115 includes: 10. The journal entry to record the $18,000 credit memorandum is:

Need with an adjusting journal entrycmc records depreciation and amortization expense annually. they do not use an accumulated amortization account. (i. e. amortization expense is recorded with a debit to amort. exp and a credit to the patent.) annual depreciation rates are 7% for buildings/equipment/furniture, no salvage. (round to the nearest whole dollar.) annual amortization rates are 10% of original cost, straight-line method, no salvage. cmc owns two patents: patent #fj101 and patent #cq510. patent #cq510 was acquired on october 1, 2016. patent #fj101 was acquired on april 1, 2018 for $119,000. the last time depreciation & amortization were recorded was december 31, 2017.before adjustment: land: 348791equpment and furniture: 332989building: 876418patents 217000