{"text_format":"1","workbook":"xlsx","n_sheets":22,"sheets":["Cover","Checks ","Check Stubs","Deposit Slips ","Types of Endorsements ","Bank Terms","Why Bank Reconcilations","Why Bank Reconcilations (an)","Ex(2)","Ex(2an)","Ex(3)","Ex(3 BR Form)","Ex(3an)","Ex(3 BR Form) (an)","DV and CF","DV and CF (an)","HW==>>","HW(1)","HW(1an)","HW(2)","HW(2an)","ii"],"not_rendered":{"charts":0,"images":8,"macros":1,"external_links":0,"defined_names":0,"comments":3,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"sheet":"Cover","index":0,"n_rows":8,"n_cols":3,"rows_kept":8,"cut":false,"hidden":false,"merged":[]}
[]
[]
[null,"Excel & Business Math 27"]
[null,"Bank Reconciliation"]
[]
[null,null,"Topics:"]
[null,null,"1) Checks 2) Types of Endorsements 3) Terms used in Bank Reconciliation, 4) Bank Reconciliation"]
[null,null,"5) View 2 Different Sheets Simulateously, 6) Conditional Formatting and Data Validation"]

{"sheet":"Checks ","index":1,"n_rows":103,"n_cols":39,"rows_kept":103,"cut":false,"hidden":false,"merged":[]}
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Define a check: A check is a written, dated, and signed negotiable instrument that contains an unconditional order from the Payor that directs a bank to pay a definite sum of money to a payee."]
[null,"Sioux's Accounting",null,null,"No.",4025,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Parts of a check:"]
[null,"3985 14th Ave. S.",null,null,null,"66-420",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"1. Payor's printed address."]
[null,"Seattle, WA 98106",null,null,null,1210,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"2. Checking Number. Every check in your checking book will have a unique, sequential check number. The unique, sequential check number helps you to track checks for your Bank Reconciliation and to help identify if a transaction is missing."]
[null,null,null,null,"Date",{"$f":"TODAY()","v":"2018-02-14"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"3. Date. On this data or after, the money can be transferred from your account (payor) to the payee's account"]
[null,null,"PAY TO THE ORDER OF:","Home Depot","Amount","$158.70",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"4. Bank identification code (ABA transit number) Numerator: City, State, Bank. Denominator: Federal Reserve District and Bank"]
[null,null,"Amount","One Hundred Fifty Eight Dollars And Seventy  Cents-----------------------------------------------------------------------------------------------------------------------",null,"Dollars",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"5. Pay to The Order Of. Payee's name. This is the person receiving the money."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"6. Write out in numbers the amount of the check."]
[null,"Boeing Employees Credit Union",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"7. Clearly write the check amount in words. You want to use words for the dollars and cents. Words supersede numerals for amount "]
[null,"12770 Gateway Dr.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"8. The memo is optional, state the purpose of the payment."]
[null,"Tukwila, WA 98168",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"9. Sign the check with your name. Without a valid signature of the check holder another bank won’t accept the check. Should match signature on signature card that the bank holds. The back of the check is where the payee will sign there name before depositing the check."]
[null,null,"By","Sioux Radcoolinator",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"10.  This is the ABA transit number."]
[null,"Memo","Purchase Desk",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"11. Your bank account number"]
[null,null," l▪▪ 1210 ▪▪▪ 0420 l▪▪ 6005655960 ll■ 4025",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"12. Check number. This is simply your checking number displayed again, the same as seen in #2."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Canceled Check: check that has be processed, and stamps on back of check indicate that payment has been made. Canceled check is not a void check, it is the term used to say that payment has been made."]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"What is an electronic photo of a canceled check that you obtain? "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Record of business transaction "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Proof that you paid someone "]
[]
[]
["front of check"]
[]
["canceled check"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,"Who is the drawer, or payor, or payer? "]
[null,null,null,"Person who writes check "]
[null,null,null,"Who is the payee? "]
[null,null,null,"Person to whom the payment is made "]
[null,null,null,"What is a check? "]
[null,null,null,"Order by drawer for bank to make payment to payee "]
[null,null,null,"Check that has not been filled out? "]
[null,null,null,"Paper "]
[null,null,null,"Signed check made out to you? "]
[null,null,null,"Asset: Cash"]
[]
[null,null,null,"Types of checking accounts:"]
[null,null,null,"Checking accounts are offered by:"]
[null,null,null,"Banks"]
[null,null,null,"Saving and Loans"]
[null,null,null,"Credit Unions"]
[null,null,null,"On-line banks (reduced costs of on-line services can result in higher interest being paid and lower service costs)"]
[]
[null,null,null,"Personal checking accounts:"]
[null,null,null,"Below a set balance may result in a service fee"]
[null,null,null,"Account may earn interest"]
[]
[null,null,null,"Business checking accounts:"]
[null,null,null,"Banks offer more services because of the increased levels of money deposited and potential for making loans"]
[null,null,null,"Banks will accept payments for the business"]
[null,null,null,"Banks may set up a level of credit for the business to make short-term loans"]
[null,null,null,"Large businesses may make overnight or short-term deposits to earn interest"]
[]
[null,null,null,"ATM Machines:"]
[null,null,null,"Be sure to keep the printed out receipts for your records"]
[]
[null,null,null,"On-line banks:"]
[null,null,null,"Reduced costs of on-line services can result in higher interest being paid and lower service costs"]
[null,null,null,"Transactions and banking activity can be performed more conveniently from a computer"]
[null,null,null,"Check balances and reconcile on-line at home or at the business"]
[null,null,null,"Pay bills from the on-line bank site"]
[]
[null,null,null,"Debit Cards"]
[null,null,null,"When you use a debit card the cash is withdrawn from your account"]
[]
[]
[null,null,null,"Credit Cards"]
[null,null,null,"Credit Cards are not associated directly with your checking account"]
[null,null,null,"When you use a credit card you  \"go into debt\""]

{"sheet":"Check Stubs","index":2,"n_rows":17,"n_cols":12,"rows_kept":17,"cut":false,"hidden":false,"merged":[[2,3,2,4]]}
[]
[null,null,4025,null,null,null,null,"Suix's Accounting",null,null,"No.",4025]
[null,null,"Date:","2007-01-23",null,null,null,"3985 14th Ave. S.",null,null,null,"66-420"]
[null,null,"Amount","$158.70",null,null,null,"Seattle, WA 98106",null,null,null,1210]
[null,null,"To","Home Depot",null,null,null,null,null,null,"Date",{"$f":"TODAY()","v":"2018-02-14"}]
[null,null,"For","Purchase Desk",null,null,null,null,"PAY TO THE ORDER OF:","Home Depot","Amount","$158.70"]
[null,null,"Bal. Bro't For'd",null,5000.25,null,null,null,"Amount","One Hundred Fifty Eight Dollars And Seventy  Cents-----------------------------------------------------------------------------------------------------------------------",null,"Dollars"]
[null,null,"Am't Deposited"]
[null,null,"Total",null,{"$f":"SUM(E7:E8)","v":5000.25},null,null,"Boeing Employees Credit Union"]
[null,null,"Am't this Check",null,{"$f":"D4","v":"$158.70"},null,null,"12770 Gateway Dr."]
[null,null,"Balance For'd",null,{"$f":"E9-E10","v":4841.55},null,null,"Tukwila, WA 98168"]
[null,null,null,null,null,null,null,null,"By","Suix Radcoolinator"]
[null,null,null,null,null,null,null,"Memo","Purchase Desk"]
[null,null,null,null,null,null,null,null," l▪▪ 1210 ▪▪▪ 0420 l▪▪ 6005655960 ll■ 4025"]
[]
["Why are checks stubs important?"]
["Because you use the check stub as the source information to enter the business transaction into the official business accounting system"]

{"sheet":"Deposit Slips ","index":3,"n_rows":0,"n_cols":0,"rows_kept":0,"cut":false,"hidden":false,"merged":[]}

{"sheet":"Types of Endorsements ","index":4,"n_rows":11,"n_cols":2,"rows_kept":11,"cut":false,"hidden":false,"merged":[]}
[null,"Types of Endorsements "]
[null,"Restrictive endorsement "]
[null,"Restricts or limits further transfer of title "]
[null,"Example: “for deposit only” "]
[null,"Blank endorsement "]
[null,"Signature of payee only – does not restrict further transfer "]
[null,"Special endorsement "]
[null,"“Pay to the order of…” "]
[null,"Qualified endorsement "]
[null,"“Without recourse "]
[null,"Frees endorser (original payee) from future liability if drawer does not honor the check "]

{"sheet":"Bank Terms","index":5,"n_rows":0,"n_cols":0,"rows_kept":0,"cut":false,"hidden":false,"merged":[]}

{"sheet":"Why Bank Reconcilations","index":6,"n_rows":23,"n_cols":14,"rows_kept":23,"cut":false,"hidden":false,"merged":[]}
["Why Bank Reconciliations?"]
["Because there are two different statements tracking the same account: 1) Your Checkbook Register and the 2) Bank Statement"]
[]
["Because there are things in our check book that the bank does not know about like:",null,null,null,null,null,null,null,"Because there are things on the bank statement that we do not know about like:"]
["Deposits in Transit",null,null,null,null,null,null,null,"Transfers"]
["Outstanding Checks",null,null,null,null,null,null,null,"Interest Paid"]
[null,null,null,null,null,null,null,null,"Service Charge"]
[]
["Check Book Register",null,null,null,null,null,null,null,"Bank Statement"]
["Date","Ref #","Description","Withdraw","Deposit","Reconcile?","Balance",null,"Date","Ref #","Withdraw","Deposit","Reconcile?","Balance"]
["Balance Forward ==>>",null,null,null,null,null,2589.2199999999998,null,"Balance Forward ==>>",null,null,null,null,{"$f":"G11-D12","v":2469.2199999999998}]
["2018-01-31","AMT22109","Withdraw",120,null,"X",{"$f":"IF(ISBLANK(A12),\"\",G11+E12-D12)","v":2469.2199999999998},null,{"$f":"A13","v":"2018-02-03"},"Check #12118",{"$f":"D13","v":22.75},null,null,{"$f":"IF(ISBLANK(I12),\"\",N11+L12-K12)","v":2446.4699999999998}]
[{"$f":"A12+3","v":"2018-02-03"},"Check #12118","Home Depot",22.75,null,null,{"$f":"IF(ISBLANK(A13),\"\",G12+E13-D13)","v":2446.4699999999998},null,"2018-02-06","Check #12119",375.11,null,null,{"$f":"IF(ISBLANK(I13),\"\",N12+L13-K13)","v":2071.3599999999997}]
[{"$f":"A13+3","v":"2018-02-06"},"Check #12119","Anderson Plywood",375.11,null,null,2071.3599999999997,null,"2018-02-07","Deposit",null,{"$f":"E15","v":1257.9100000000001},null,3329.2699999999995]
[{"$f":"A14+1","v":"2018-02-07"},"Deposit","Customer Collections 611",null,1257.9100000000001,null,3329.2699999999995,null,"2018-02-19","e8310302",{"$f":"D16","v":298.73},null,null,3030.5399999999995]
[{"$f":"A15+12","v":"2018-02-19"},"e8310302","Seattle City Lights",298.73,null,null,3030.5399999999995,null,"2018-02-27","Deposit-FR-62155",null,{"$f":"510*14.95","v":7624.5},null,10655.039999999999]
[{"$f":"A16+9","v":"2018-02-28"},"Deposit","Customer Collections 612",null,3550.01,null,6580.5499999999993,null,"2018-02-28","Interest Paid",null,2.46922,null,10657.50922]
[{"$f":"A17","v":"2018-02-28"},"Check #12120","Bay Air Services",2336.8000000000002,null,null,4243.7499999999991,null,"2018-02-28","Service Fee",1.25,null,null,10656.25922]
[null,null,null,null,null,null,"",null,null,null,null,null,null,""]
[]
[null,null,null,"Adjusted Checkbook Balance",null,null,null,null,null,null,"Adjusted Bank Balance"]
[]
[null,null,null,null,null,"In Balance?"]

{"sheet":"Why Bank Reconcilations (an)","index":7,"n_rows":23,"n_cols":14,"rows_kept":23,"cut":false,"hidden":false,"merged":[]}
["Why Bank Reconciliations?"]
["Because there are two different statements tracking the same account: 1) Your Checkbook Register and the 2) Bank Statement"]
[]
["Because there are things in our check book that the bank does not know about like:",null,null,null,null,null,null,null,"Because there are things on the bank statement that we do not know about like:"]
["Deposits in Transit",null,null,null,null,null,null,null,"Transfers"]
["Outstanding Checks",null,null,null,null,null,null,null,"Interest Paid"]
[null,null,null,null,null,null,null,null,"Service Charge"]
[]
["Check Book Register",null,null,null,null,null,null,null,"Bank Statement"]
["Date","Ref #","Description","Withdraw","Deposit","Reconcile?","Balance",null,"Date","Ref #","Withdraw","Deposit","Reconcile?","Balance"]
["Balance Forward ==>>",null,null,null,null,null,2589.2199999999998,null,"Balance Forward ==>>",null,null,null,null,{"$f":"G11-D12","v":2469.2199999999998}]
["2018-01-31","AMT22109","Withdraw",120,null,"X",{"$f":"IF(ISBLANK(A12),\"\",G11+E12-D12)","v":2469.2199999999998},null,{"$f":"A13","v":"2018-02-03"},"Check #12118",{"$f":"D13","v":22.75},null,"X",{"$f":"IF(ISBLANK(I12),\"\",N11+L12-K12)","v":2446.4699999999998}]
[{"$f":"A12+3","v":"2018-02-03"},"Check #12118","Home Depot",22.75,null,"X",{"$f":"IF(ISBLANK(A13),\"\",G12+E13-D13)","v":2446.4699999999998},null,"2018-02-06","Check #12119",375.11,null,"X",{"$f":"IF(ISBLANK(I13),\"\",N12+L13-K13)","v":2071.3599999999997}]
[{"$f":"A13+3","v":"2018-02-06"},"Check #12119","Anderson Plywood",375.11,null,"X",2071.3599999999997,null,"2018-02-07","Deposit",null,{"$f":"E15","v":1257.9100000000001},"X",3329.2699999999995]
[{"$f":"A14+1","v":"2018-02-07"},"Deposit","Customer Collections 611",null,1257.9100000000001,"X",3329.2699999999995,null,"2018-02-19","e8310302",{"$f":"D16","v":298.73},null,"X",3030.5399999999995]
[{"$f":"A15+12","v":"2018-02-19"},"e8310302","Seattle City Lights",298.73,null,"X",3030.5399999999995,null,"2018-02-27","Deposit-FR-62155",null,{"$f":"510*14.95","v":7624.5},null,10655.039999999999]
[{"$f":"A16+9","v":"2018-02-28"},"Deposit","Customer Collections 612",null,3550.01,null,6580.5499999999993,null,"2018-02-28","Interest Paid",null,2.46922,null,10657.50922]
[{"$f":"A17","v":"2018-02-28"},"Check #12120","Bay Air Services",2336.8000000000002,null,null,4243.7499999999991,null,"2018-02-28","Service Fee",1.25,null,null,10656.25922]
[null,null,null,null,null,null,"",null,null,null,null,null,null,""]
[]
[null,null,null,"Adjusted Checkbook Balance",null,null,{"$f":"G18+L16+L17-K18","v":11869.469220000001},null,null,null,"Adjusted Bank Balance",null,null,{"$f":"N18+E17-D18","v":11869.469219999999}]
[]
[null,null,null,null,null,"In Balance?",{"$f":"G21=N21","v":true}]

{"sheet":"Ex(2)","index":8,"n_rows":27,"n_cols":14,"rows_kept":27,"cut":false,"hidden":false,"merged":[]}
["Why Bank Reconciliations?"]
["Because there are two different statements tracking the same account: 1) Your Checkbook Register and the 2) Bank Statement"]
[]
["Because there are things in our check book that the bank does not know about like:",null,null,null,null,null,null,null,"Because there are things on the bank statement that we do not know about like:"]
["Deposits in Transit",null,null,null,null,null,null,null,"Transfers"]
["Outstanding Checks",null,null,null,null,null,null,null,"Interest Paid"]
[null,null,null,null,null,null,null,null,"Service Charge"]
[]
["Check Book Register",null,null,null,null,null,null,null,"Bank Statement"]
["Date","Ref #","Description","Withdraw","Deposit","Reconcile?","Balance",null,"Date","Ref #","Withdraw","Deposit","Reconcile?","Balance"]
["Balance Forward ==>>",null,null,null,null,null,2589.2199999999998,null,"Balance Forward ==>>",null,null,null,null,{"$f":"G11-D12","v":2469.2199999999998}]
["2018-01-31","AMT22109","Withdraw",120,null,"X",{"$f":"IF(ISBLANK(A12),\"\",G11+E12-D12)","v":2469.2199999999998},null,{"$f":"A13","v":"2018-02-03"},"Check #12118",{"$f":"D13","v":22.75},null,null,{"$f":"IF(ISBLANK(I12),\"\",N11+L12-K12)","v":2446.4699999999998}]
[{"$f":"A12+3","v":"2018-02-03"},"Check #12118","Home Depot",22.75,null,null,{"$f":"IF(ISBLANK(A13),\"\",G12+E13-D13)","v":2446.4699999999998},null,"2018-02-06","Check #12119",375.11,null,null,{"$f":"IF(ISBLANK(I13),\"\",N12+L13-K13)","v":2071.3599999999997}]
[{"$f":"A13+3","v":"2018-02-06"},"Check #12119","Anderson Plywood",375.11,null,null,2071.3599999999997,null,"2018-02-07","Deposit",null,{"$f":"E15","v":1257.9100000000001},null,3329.2699999999995]
[{"$f":"A14+1","v":"2018-02-07"},"Deposit","Customer Collections 611",null,1257.9100000000001,null,3329.2699999999995,null,"2018-02-19","e8310302",{"$f":"D16","v":298.73},null,null,3030.5399999999995]
[{"$f":"A15+12","v":"2018-02-19"},"e8310302","Seattle City Lights",298.73,null,null,3030.5399999999995,null,"2018-02-27","Deposit-FR-62155",null,7624.5,null,10655.039999999999]
[{"$f":"A16+9","v":"2018-02-28"},"Deposit","Customer Collections 612",null,3550.01,null,6580.5499999999993,null,"2018-02-28","Interest Paid",null,2.4700000000000002,null,10657.509999999998]
[{"$f":"A17","v":"2018-02-28"},"Check #12120","Bay Air Services",2336.8000000000002,null,null,4243.7499999999991,null,"2018-02-28","Service Fee",1.25,null,null,10656.259999999998]
[null,null,null,null,null,null,"",null,null,null,null,null,null,""]
[null,null,null,null,null,null,""]
[null,null,null,null,null,null,""]
[null,null,null,null,null,null,""]
[]
[]
[null,null,null,"Adjusted Bank Balance"]
[]
[null,null,null,null,null,"Equal?"]

{"sheet":"Ex(2an)","index":9,"n_rows":27,"n_cols":14,"rows_kept":27,"cut":false,"hidden":false,"merged":[]}
["Why Bank Reconciliations?"]
["Because there are two different statements tracking the same account: 1) Your Checkbook Register and the 2) Bank Statement"]
[]
["Because there are things in our check book that the bank does not know about like:",null,null,null,null,null,null,null,"Because there are things on the bank statement that we do not know about like:"]
["Deposits in Transit",null,null,null,null,null,null,null,"Transfers"]
["Outstanding Checks",null,null,null,null,null,null,null,"Interest Paid"]
[null,null,null,null,null,null,null,null,"Service Charge"]
[]
["Check Book Register",null,null,null,null,null,null,null,"Bank Statement"]
["Date","Ref #","Description","Withdraw","Deposit","Reconcile?","Balance",null,"Date","Ref #","Withdraw","Deposit","Reconcile?","Balance"]
["Balance Forward ==>>",null,null,null,null,null,2589.2199999999998,null,"Balance Forward ==>>",null,null,null,null,{"$f":"G11-D12","v":2469.2199999999998}]
["2018-01-31","AMT22109","Withdraw",120,null,"X",{"$f":"IF(ISBLANK(A12),\"\",G11+E12-D12)","v":2469.2199999999998},null,{"$f":"A13","v":"2018-02-03"},"Check #12118",{"$f":"D13","v":22.75},null,"X",{"$f":"IF(ISBLANK(I12),\"\",N11+L12-K12)","v":2446.4699999999998}]
[{"$f":"A12+3","v":"2018-02-03"},"Check #12118","Home Depot",22.75,null,"X",{"$f":"IF(ISBLANK(A13),\"\",G12+E13-D13)","v":2446.4699999999998},null,"2018-02-06","Check #12119",375.11,null,"X",{"$f":"IF(ISBLANK(I13),\"\",N12+L13-K13)","v":2071.3599999999997}]
[{"$f":"A13+3","v":"2018-02-06"},"Check #12119","Anderson Plywood",375.11,null,"X",2071.3599999999997,null,"2018-02-07","Deposit",null,{"$f":"E15","v":1257.9100000000001},"X",3329.2699999999995]
[{"$f":"A14+1","v":"2018-02-07"},"Deposit","Customer Collections 611",null,1257.9100000000001,"X",3329.2699999999995,null,"2018-02-19","e8310302",{"$f":"D16","v":298.73},null,"X",3030.5399999999995]
[{"$f":"A15+12","v":"2018-02-19"},"e8310302","Seattle City Lights",298.73,null,"X",3030.5399999999995,null,"2018-02-27","Deposit-FR-62155",null,7624.5,"X",10655.039999999999]
[{"$f":"A16+9","v":"2018-02-28"},"Deposit","Customer Collections 612",null,3550.01,null,6580.5499999999993,null,"2018-02-28","Interest Paid",null,2.4700000000000002,"X",10657.509999999998]
[{"$f":"A17","v":"2018-02-28"},"Check #12120","Bay Air Services",2336.8000000000002,null,null,4243.7499999999991,null,"2018-02-28","Service Fee",1.25,null,"X",10656.259999999998]
["2018-02-27","Deposit-FR-62155","Customer paymnet from FOX LMI Inv. 20002",null,7624.5,"X",11868.25,null,null,null,null,null,null,""]
["2018-02-28","Interest Paid","Interest Earned on Checking Account",null,2.4700000000000002,"X",11870.72]
["2018-02-28","Service Fee","Monthly Service Fee",1.25,null,"X",11869.47]
[null,null,null,null,null,null,""]
[]
[]
[null,null,null,"Adjusted Bank Balance",null,null,{"$f":"N18+E17-D18","v":11869.469999999998}]
[]
[null,null,null,null,null,"Equal?",{"$f":"G25=G21","v":true}]

{"sheet":"Ex(3)","index":10,"n_rows":15,"n_cols":14,"rows_kept":15,"cut":false,"hidden":false,"merged":[[1,8,1,13],[3,8,3,11]]}
[]
["Check Book Register",null,null,null,null,null,null,null,"Bank Statement - BECU Account 7289565"]
["Date","Ref #","Description","Withdraw","Deposit","Reconcile?","Balance",null,"Date","Ref #","Withdraw","Deposit","Reconcile?","Balance"]
["Balance Forward ==>>",null,null,null,null,null,2589.2199999999998,null,"Balance Forward ==>>",null,null,null,null,2469.2199999999998]
["2018-01-31","AMT22109","Withdraw",120,null,"X",{"$f":"IF(ISBLANK(A5),\"\",G4+E5-D5)","v":2469.2199999999998},null,"2018-02-03","Check #12118",22.75,null,null,2446.4699999999998]
[{"$f":"A5+3","v":"2018-02-03"},"Check #12118","Home Depot",22.75,null,null,{"$f":"IF(ISBLANK(A6),\"\",G5+E6-D6)","v":2446.4699999999998},null,"2018-02-06","Check #12119",375.11,null,null,2071.36]
[{"$f":"A6+3","v":"2018-02-06"},"Check #12119","Anderson Plywood",375.11,null,null,2071.3599999999997,null,"2018-02-07","Deposit",null,1257.9100000000001,null,3329.27]
[{"$f":"A7+1","v":"2018-02-07"},"Deposit","Customer Collections 611",null,1257.9100000000001,null,3329.2699999999995,null,"2018-02-19","e8310302",288.73,null,null,3040.54]
[{"$f":"A8+12","v":"2018-02-19"},"e8310302","Seattle City Lights",298.73,null,null,3030.5399999999995,null,"2018-02-27","Deposit-FR-62155",null,7624.5,null,10665.04]
[{"$f":"A9+9","v":"2018-02-28"},"Deposit","Customer Collections 612",null,3550.01,null,6580.5499999999993,null,"2018-02-28","Interest Paid",null,2.4700000000000002,null,10667.51]
[{"$f":"A10","v":"2018-02-28"},"Check #12120","Bay Air Services",2336.8000000000002,null,null,4243.7499999999991,null,"2018-02-28","Service Fee",1.25,null,null,10666.26]
["2018-02-27",null,null,null,null,null,null,null,"2018-02-28","ATM from 7-11",103,null,null,10563.26]
["2018-02-28"]
["2018-02-28"]
[null,null,null,null,null,null,{"$f":"IF(ISBLANK(A15),\"\",G14+E15-D15)","v":""}]

{"sheet":"Ex(3 BR Form)","index":11,"n_rows":25,"n_cols":8,"rows_kept":25,"cut":false,"hidden":false,"merged":[]}
[null,"Reconcile Form"]
[]
[null,"Checks Outstanding",null,"Compare the list of checks paid by the bank with your records. List and total the checks not yet paid."]
[null,"Number","Amount"]
[null,{"$f":"'Ex(3)'!B11","v":"Check #12120"},{"$f":"'Ex(3)'!D11","v":2336.8000000000002},1,"Enter new balance from bank statement:"]
[]
[null,null,null,2,"List any deposits made by you and",null,null," +"]
[null,null,null,null,"not yet recorded by the bank:",null,null," +"]
[null,null,null,null,null,null,null," +"]
[null,null,null,null,null,null,null," +"]
[null,null,null,3,"Add all numbers from lines above."]
[null,null,null,null,"Total:"]
[null,null,null,4,"Total of checks outstanding:",null,null," -"]
[null,null,null,5,"Subtract (4) from (3). This is the adjusted bank balance"]
[]
[null,"Total",{"$f":"SUM(C5:C15)","v":2336.8000000000002}]
[]
[null,"To reconcile your records:"]
[null,6,"List your checkbook balance"]
[null,7,"Fees deducted by bank, not yet subtracted from your checkbook:",null,null," -"]
[null,8,"Other subtractions",null,null," -"]
[null,9,"Subtract line(8) & (7) from line (6)."]
[null,10,"Additions such as transfers received by bank, corrections:",null,null," +"]
[null,11,"Add interest credit:",null,null," +"]
[null,12,"Add lines (10) & (11) to line (9). This is adjsuted checkbook balance."]

{"sheet":"Ex(3an)","index":12,"n_rows":18,"n_cols":14,"rows_kept":18,"cut":false,"hidden":false,"merged":[[1,8,1,13],[3,8,3,11]]}
[]
["Check Book Register",null,null,null,null,null,null,null,"Bank Statement - BECU Account 7289565"]
["Date","Ref #","Description","Withdraw","Deposit","Reconcile?","Balance",null,"Date","Ref #","Withdraw","Deposit","Reconcile?","Balance"]
["Balance Forward ==>>",null,null,null,null,null,2589.2199999999998,null,"Balance Forward ==>>",null,null,null,null,2469.2199999999998]
["2018-01-31","AMT22109","Withdraw",120,null,"X",{"$f":"IF(ISBLANK(A5),\"\",G4+E5-D5)","v":2469.2199999999998},null,"2018-02-03","Check #12118",22.75,null,"X",2446.4699999999998]
[{"$f":"A5+3","v":"2018-02-03"},"Check #12118","Home Depot",22.75,null,"X",{"$f":"IF(ISBLANK(A6),\"\",G5+E6-D6)","v":2446.4699999999998},null,"2018-02-06","Check #12119",375.11,null,"X",2071.36]
[{"$f":"A6+3","v":"2018-02-06"},"Check #12119","Anderson Plywood",375.11,null,"X",2071.3599999999997,null,"2018-02-07","Deposit",null,1257.9100000000001,"X",3329.27]
[{"$f":"A7+1","v":"2018-02-07"},"Deposit","Customer Collections 611",null,1257.9100000000001,"X",3329.2699999999995,null,"2018-02-19","e8310302",288.73,null,null,3040.54]
[{"$f":"A8+12","v":"2018-02-19"},"e8310302","Seattle City Lights",298.73,null,null,3030.5399999999995,null,"2018-02-27","Deposit-FR-62155",null,7624.5,null,10665.04]
[{"$f":"A9+9","v":"2018-02-28"},"Deposit","Customer Collections 612",null,3550.01,null,6580.5499999999993,null,"2018-02-28","Interest Paid",null,2.4700000000000002,null,10667.51]
[{"$f":"A10","v":"2018-02-28"},"Check #12120","Bay Air Services",2336.8000000000002,null,null,4243.7499999999991,null,"2018-02-28","Service Fee",1.25,null,null,10666.26]
["2018-02-27",null,null,null,null,null,null,null,"2018-02-28","ATM from 7-11",103,null,null,10563.26]
["2018-02-28"]
["2018-02-28"]
[null,null,null,null,null,null,{"$f":"IF(ISBLANK(A15),\"\",G14+E15-D15)","v":""}]
[]
[null,null,null,"Add back in"]
[null,{"$f":"B9","v":"e8310302"},{"$f":"C9","v":"Seattle City Lights"},{"$f":"D9-K8","v":10}]

{"sheet":"Ex(3 BR Form) (an)","index":13,"n_rows":29,"n_cols":9,"rows_kept":29,"cut":false,"hidden":false,"merged":[]}
[null,"Reconcile Form"]
[]
[null,"Checks Outstanding",null,"Compare the list of checks paid by the bank with your records. List and total the checks not yet paid."]
[null,"Number","Amount"]
[null,{"$f":"'Ex(3an)'!B11","v":"Check #12120"},{"$f":"'Ex(3an)'!D11","v":2336.8000000000002},1,"Enter new balance from bank statement:",null,null,null,{"$f":"'Ex(3an)'!N12","v":10563.26}]
[]
[null,null,null,2,"List any deposits made by you and",null,null," +",{"$f":"'Ex(3an)'!E10","v":3550.01}]
[null,null,null,null,"not yet recorded by the bank:",null,null," +"]
[null,null,null,null,null,null,null," +"]
[null,null,null,null,null,null,null," +"]
[null,null,null,3,"Add all numbers from lines above."]
[null,null,null,null,"Total:",null,null,null,{"$f":"SUM(I5:I10)","v":14113.27}]
[null,null,null,4,"Total of checks outstanding:",null,null," -",{"$f":"C16","v":2336.8000000000002}]
[null,null,null,5,"Subtract (4) from (3an). This is the adjusted bank balance",null,null,null,{"$f":"I12-I13","v":11776.470000000001}]
[]
[null,"Total",{"$f":"SUM(C5:C15)","v":2336.8000000000002}]
[]
[null,"To reconcile your records:"]
[null,6,"List your checkbook balance",null,null,null,{"$f":"'Ex(3an)'!G11","v":4243.7499999999991}]
[null,7,"Fees deducted by bank, not yet subtracted from your checkbook:",null,null," -",{"$f":"'Ex(3an)'!K11","v":1.25}]
[null,8,"Other subtractions",null,null," -",{"$f":"'Ex(3an)'!K12","v":103}]
[null,9,"Subtract line(8) & (7) from line (6).",null,null,null,{"$f":"G19-G20-G21","v":4139.4999999999991}]
[null,10,"Additions such as transfers received by bank, corrections:",null,null," +",{"$f":"'Ex(3an)'!L9+'Ex(3an)'!D18","v":7634.5}]
[null,11,"Add interest credit:",null,null," +",{"$f":"'Ex(3an)'!L10","v":2.4700000000000002}]
[null,12,"Add lines (10) & (11) to line (9). This is adjsuted checkbook balance.",null,null,null,{"$f":"SUM(G22:G24)","v":11776.47}]
[]
[]
[null,null,null,null,null,null,"In Balance"]
[null,null,null,null,null,null,{"$f":"G25=I14","v":true}]

{"sheet":"DV and CF","index":14,"n_rows":22,"n_cols":14,"rows_kept":22,"cut":false,"hidden":false,"merged":[]}
["Why Bank Reconciliations?"]
["Because there are two different statements tracking the same account: 1) Your Checkbook Register and the 2) Bank Statement"]
[]
["Because there are things in our check book that the bank does not know about like:",null,null,null,null,null,null,null,"Because there are things on the bank statement that we do not know about like:"]
["Deposits in Transit",null,null,null,null,null,null,null,"Transfers"]
["Outstanding Checks",null,null,null,null,null,null,null,"Interest Paid"]
[null,null,null,null,null,null,null,null,"Service Charge"]
[]
["Check Book Register",null,null,null,null,null,null,null,"Bank Statement"]
["Date","Ref #","Description","Withdraw","Deposit","Reconcile?","Balance",null,"Date","Ref #","Withdraw","Deposit","Reconcile?","Balance"]
["Balance Forward ==>>",null,null,null,null,null,2589.2199999999998,null,"Balance Forward ==>>",null,null,null,null,{"$f":"G11-D12","v":2469.2199999999998}]
["2018-01-31","AMT22109","Withdraw",120,null,"X",{"$f":"IF(ISBLANK(A12),\"\",G11+E12-D12)","v":2469.2199999999998},null,{"$f":"A13","v":"2018-02-03"},"Check #12118",{"$f":"D13","v":22.75},null,null,{"$f":"IF(ISBLANK(I12),\"\",N11+L12-K12)","v":2446.4699999999998}]
[{"$f":"A12+3","v":"2018-02-03"},"Check #12118","Home Depot",22.75,null,null,{"$f":"IF(ISBLANK(A13),\"\",G12+E13-D13)","v":2446.4699999999998},null,"2018-02-06","Check #12119",375.11,null,null,{"$f":"IF(ISBLANK(I13),\"\",N12+L13-K13)","v":2071.3599999999997}]
[{"$f":"A13+3","v":"2018-02-06"},"Check #12119","Anderson Plywood",375.11,null,null,2071.3599999999997,null,"2018-02-07","Deposit",null,{"$f":"E15","v":1257.9100000000001},null,3329.2699999999995]
[{"$f":"A14+1","v":"2018-02-07"},"Deposit","Customer Collections 611",null,1257.9100000000001,null,3329.2699999999995,null,"2018-02-19","e8310302",{"$f":"D16","v":298.73},null,null,3030.5399999999995]
[{"$f":"A15+12","v":"2018-02-19"},"e8310302","Seattle City Lights",298.73,null,null,3030.5399999999995,null,"2018-02-27","Deposit-FR-62155",null,7624.5,null,10655.039999999999]
[{"$f":"A16+9","v":"2018-02-28"},"Deposit","Customer Collections 612",null,3550.01,null,6580.5499999999993,null,"2018-02-28","Interest Paid",null,2.4700000000000002,null,10657.509999999998]
[{"$f":"A17","v":"2018-02-28"},"Check #12120","Bay Air Services",2336.8000000000002,null,null,4243.7499999999991,null,"2018-02-28","Service Fee",1.25,null,null,10656.259999999998]
["2018-02-27",null,null,null,null,null,null,null,null,null,null,null,null,""]
["2018-02-28"]
["2018-02-28"]
[null,null,null,null,null,null,{"$f":"IF(ISBLANK(A22),\"\",G21+E22-D22)","v":""}]

{"sheet":"DV and CF (an)","index":15,"n_rows":32,"n_cols":14,"rows_kept":32,"cut":false,"hidden":false,"merged":[]}
["Why Bank Reconciliations?"]
["Because there are two different statements tracking the same account: 1) Your Checkbook Register and the 2) Bank Statement"]
[]
["Because there are things in our check book that the bank does not know about like:",null,null,null,null,null,null,null,"Because there are things on the bank statement that we do not know about like:"]
["Deposits in Transit",null,null,null,null,null,null,null,"Transfers"]
["Outstanding Checks",null,null,null,null,null,null,null,"Interest Paid"]
[null,null,null,null,null,null,null,null,"Service Charge"]
[]
["Check Book Register",null,null,null,null,null,null,null,"Bank Statement"]
["Date","Ref #","Description","Withdraw","Deposit","Reconcile?","Balance",null,"Date","Ref #","Withdraw","Deposit","Reconcile?","Balance"]
["Balance Forward ==>>",null,null,null,null,null,2589.2199999999998,null,"Balance Forward ==>>",null,null,null,null,{"$f":"G11-D12","v":2469.2199999999998}]
["2018-01-31","AMT22109","Withdraw",120,null,"X",{"$f":"IF(ISBLANK(A12),\"\",G11+E12-D12)","v":2469.2199999999998},null,{"$f":"A13","v":"2018-02-03"},"Check #12118",{"$f":"D13","v":22.75},null,null,{"$f":"IF(ISBLANK(I12),\"\",N11+L12-K12)","v":2446.4699999999998}]
[{"$f":"A12+3","v":"2018-02-03"},"Check #12118","Home Depot",22.75,null,null,{"$f":"IF(ISBLANK(A13),\"\",G12+E13-D13)","v":2446.4699999999998},null,"2018-02-06","Check #12119",375.11,null,null,{"$f":"IF(ISBLANK(I13),\"\",N12+L13-K13)","v":2071.3599999999997}]
[{"$f":"A13+3","v":"2018-02-06"},"Check #12119","Anderson Plywood",375.11,null,null,2071.3599999999997,null,"2018-02-07","Deposit",null,{"$f":"E15","v":1257.9100000000001},null,3329.2699999999995]
[{"$f":"A14+1","v":"2018-02-07"},"Deposit","Customer Collections 611",null,1257.9100000000001,null,3329.2699999999995,null,"2018-02-19","e8310302",{"$f":"D16","v":298.73},null,null,3030.5399999999995]
[{"$f":"A15+12","v":"2018-02-19"},"e8310302","Seattle City Lights",298.73,null,null,3030.5399999999995,null,"2018-02-27","Deposit-FR-62155",null,7624.5,null,10655.039999999999]
[{"$f":"A16+9","v":"2018-02-28"},"Deposit","Customer Collections 612",null,3550.01,null,6580.5499999999993,null,"2018-02-28","Interest Paid",null,2.4700000000000002,null,10657.509999999998]
[{"$f":"A17","v":"2018-02-28"},"Check #12120","Bay Air Services",2336.8000000000002,null,null,4243.7499999999991,null,"2018-02-28","Service Fee",1.25,null,null,10656.259999999998]
["2018-02-27",null,null,null,null,null,null,null,null,null,null,null,null,""]
["2018-02-28"]
["2018-02-28",null,null,null,null,null,null,null,{"$f":"$M12=\"X\"","v":false},{"$f":"$M12=\"X\"","v":false},false,false,false,false]
[null,null,null,null,null,null,{"$f":"IF(ISBLANK(A22),\"\",G21+E22-D22)","v":""},null,{"$f":"$M13=\"X\"","v":false},false,false,false,false,false]
[null,null,null,null,null,null,null,null,false,false,false,false,false,false]
[{"$f":"$F12=\"X\"","v":true},{"$f":"$F12=\"X\"","v":true},true,true,true,true,true,null,false,false,false,false,false,false]
[{"$f":"$F13=\"X\"","v":false},false,false,false,false,false,false,null,false,false,false,false,false,false]
[false,false,false,false,false,false,false,null,false,false,false,false,false,false]
[false,false,false,false,false,false,false,null,false,false,false,false,false,false]
[false,false,false,false,false,false,false,null,false,false,false,false,false,false]
[false,false,false,false,false,false,false,null,false,false,false,false,false,false]
[false,false,{"$f":"$F18=\"X\"","v":false},{"$f":"$F18=\"X\"","v":false},false,false,false,null,false,false,false,false,false,false]
[false,false,false,false,false,false,false,null,false,false,false,false,false,false]
[false,false,false,false,false,false,false]

{"sheet":"HW==>>","index":16,"n_rows":0,"n_cols":0,"rows_kept":0,"cut":false,"hidden":false,"merged":[]}

{"sheet":"HW(1)","index":17,"n_rows":35,"n_cols":24,"rows_kept":35,"cut":false,"hidden":false,"merged":[[14,0,14,6]]}
["Below are the two documents: 1)  the Business Checkbook and the 2) Bank Statement."]
["Use the Bank Reconciliation Form to verify that the adjusted balance for the checkbook and for the bank statement are equal."]
["The Legend below indicates the code used by the bank to indicate what each amount represents"]
[]
["Legend"]
["Automatic Teller Machine",null,null,null,"ATM"]
["Charge For Checks (Fee paid for Checks)",null,null,null,"CP"]
["Interest Credit (Interest Paid)",null,null,null,"IC"]
["Returned Check =",null,null,null,"RC"]
["electronic Bill Pay",null,null,null,"e"]
["Service Charge =",null,null,null,"SC"]
[]
["Business Checkbook",null,null,null,null,null,null,null,null,"Bank Statement",null,null,null,null,null,null,"Bank Reconciliation Form"]
["Check No.","Date","Transaction Description","Withdrawal","ü","Date of Deposit","Amount of Deposit or Credit","Balance",null,"Check No.","ü","Withdrawals","Deposits","Date","Balance"]
["Balance Forward ==>",null,null,null,null,null,null,3538.32,null,null,null,null,null,{"$f":"B16","v":"2018-05-01"},3211.2,null,null,"Checks Outstanding",null,"Compare the list of checks paid by the bank with your records. List and total the checks not yet paid."]
[1256,"2018-05-01","Name 1",108.5,"x",null,null,{"$f":"H15+G16-D16","v":3429.82},null,{"$f":"A17","v":"e"},null,{"$f":"D17","v":75},null,{"$f":"N15+2","v":"2018-05-03"},{"$f":"O15+M16-L16","v":3136.2},null,null,"Number","Amount"]
["e",{"$f":"B16+1","v":"2018-05-02"},"Name 2",75,null,null,null,3354.82,null,null,null,null,{"$f":"G19","v":1201.1199999999999},{"$f":"F19+2","v":"2018-05-12"},4337.32,null,null,null,null,1,"Enter new balance from bank statement:"]
[{"$f":"A16+1","v":1257},{"$f":"B17+6","v":"2018-05-08"},"Name 3",218.62,"x",null,null,3136.2000000000003,null,{"$f":"A20","v":"e"},null,{"$f":"D20","v":836.15},null,{"$f":"N17+4","v":"2018-05-16"},3501.1699999999996]
[null,null,"Deposit",null,null,{"$f":"B18+2","v":"2018-05-10"},1201.1199999999999,4337.32,null,{"$f":"A21","v":1258},null,{"$f":"D21","v":400},null,{"$f":"N18+2","v":"2018-05-18"},3101.1699999999996,null,null,null,null,2,"List any deposits made by you and",null,null," +"]
["e",{"$f":"F19+5","v":"2018-05-15"},"Name 4",836.15,null,null,null,3501.1699999999996,null,"RC",null,49.07,null,{"$f":"N19","v":"2018-05-18"},3052.0999999999995,null,null,null,null,null,"not yet recorded by the bank:",null,null," +"]
[{"$f":"A18+1","v":1258},{"$f":"B20+1","v":"2018-05-16"},"Name 5",400,null,null,null,3101.1699999999996,null,{"$f":"A23","v":1260},null,{"$f":"D23","v":60.01},null,{"$f":"N20+5","v":"2018-05-23"},2992.0899999999992,null,null,null,null,null,null,null,null," +"]
[{"$f":"A21+1","v":1259},{"$f":"B21+2","v":"2018-05-18"},"Name 6",25.33,null,null,null,3075.8399999999997,null,"ATM",null,{"$f":"D26","v":40},null,{"$f":"B26","v":"2018-05-26"},2952.0899999999992,null,null,null,null,null,null,null,null," +"]
[{"$f":"A22+1","v":1260},{"$f":"B22+5","v":"2018-05-23"},"Name 7",60.01,null,null,null,3015.8299999999995,null,"IC",null,null,3.22,{"$f":"EOMONTH(N22,0)","v":"2018-05-31"},2955.309999999999,null,null,null,null,3,"Add all numbers from lines above."]
[{"$f":"A23+1","v":1261},{"$f":"B23+1","v":"2018-05-24"},"Name 8",97.37,null,null,null,2918.4599999999996,null,"SC",null,7.6,null,{"$f":"EOMONTH(N23,0)","v":"2018-05-31"},2947.7099999999991,null,null,null,null,null,"Total:"]
[null,null,"Deposit",null,null,{"$f":"B24+2","v":"2018-05-26"},865.5,3783.9599999999996,null,"CP",null,12,null,"2018-05-31",2935.7099999999991,null,null,null,null,4,"Total of checks outstanding:",null,null," -"]
["ATM",{"$f":"F25","v":"2018-05-26"},null,40,null,null,null,3743.9599999999996,null,null,null,null,null,null,null,null,null,null,null,5,"Subtract (4) from (3). This is the adjusted bank balance"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Total"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"To reconcile your records:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,6,"List your checkbook balance"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,7,"Write the total of any fees or charges deducted by the bank and not yet subtracted by you from your checkbook:",null,null," -"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,8,"Subtract line (7) from line (6)."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,9,"Add interest credit:",null,null," +"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10,"Add line (9) to line (8). This is the adjsuted checkbook balance."]

{"sheet":"HW(1an)","index":18,"n_rows":30,"n_cols":25,"rows_kept":30,"cut":false,"hidden":false,"merged":[[6,0,6,6]]}
["Below are the two documents: 1)  the Business Checkbook and the 2) Bank Statement."]
["Use the Bank Reconciliation Form to verify that the adjusted balance for the checkbook and for the bank statement are equal."]
[]
[]
["Business Checkbook",null,null,null,null,null,null,null,null,"Bank Statement",null,null,null,null,null,null,"Bank Reconciliation Form"]
["Check No.\nRef #","Date","Transaction Description","Withdrawal","ü","Date of Deposit","Amount of Deposit or Credit","Balance",null,"Check No.\nRef #","ü","Withdrawals","Deposits","Date","Balance"]
["Balance Forward ==>",null,null,null,null,null,null,3538.32,null,null,null,null,null,{"$f":"B8","v":"2018-05-01"},3211.2,null,null,"Checks Outstanding",null,"Compare the list of checks paid by the bank with your records. List and total the checks not yet paid."]
[1256,"2018-05-01","Name 1",108.5,"x",null,null,{"$f":"H7+G8-D8","v":3429.82},null,{"$f":"A9","v":"e1946"},"x",{"$f":"D9","v":75},null,{"$f":"N7+2","v":"2018-05-03"},{"$f":"O7+M8-L8","v":3136.2},null,null,"Number","Amount"]
["e1946",{"$f":"B8+1","v":"2018-05-02"},"Name 2",75,"x",null,null,3354.82,null,null,"x",null,{"$f":"G11","v":1201.1199999999999},{"$f":"F11+2","v":"2018-05-12"},4337.32,null,null,{"$f":"'HW(1an)'!A14","v":1259},{"$f":"'HW(1an)'!D14","v":25.33},1,"Enter new balance from bank statement:",null,null,null,{"$f":"'HW(1an)'!O17","v":2935.7099999999991}]
[{"$f":"A8+1","v":1257},{"$f":"B9+6","v":"2018-05-08"},"Name 3",218.62,"x",null,null,3136.2000000000003,null,{"$f":"A12","v":"e2247"},"x",{"$f":"D12","v":836.15},null,{"$f":"N9+4","v":"2018-05-16"},3501.1699999999996,null,null,{"$f":"'HW(1an)'!A16","v":1261},{"$f":"'HW(1an)'!D16","v":97.37}]
[null,null,"Deposit",null,"x",{"$f":"B10+2","v":"2018-05-10"},1201.1199999999999,4337.32,null,{"$f":"A13","v":1258},"x",{"$f":"D13","v":400},null,{"$f":"N10+2","v":"2018-05-18"},3101.1699999999996,null,null,null,null,2,"List any deposits made by you and",null,null," +",{"$f":"'HW(1an)'!N22","v":865.5}]
["e2247",{"$f":"F11+5","v":"2018-05-15"},"Name 4",836.15,"x",null,null,3501.1699999999996,null,"Returned Check",null,49.07,null,{"$f":"N11","v":"2018-05-18"},3052.0999999999995,null,null,null,null,null,"not yet recorded by the bank:",null,null," +"]
[{"$f":"A10+1","v":1258},{"$f":"B12+1","v":"2018-05-16"},"Name 5",400,"x",null,null,3101.1699999999996,null,{"$f":"A15","v":1260},"x",{"$f":"D15","v":60.01},null,{"$f":"N12+5","v":"2018-05-23"},2992.0899999999992,null,null,null,null,null,null,null,null," +"]
[{"$f":"A13+1","v":1259},{"$f":"B13+2","v":"2018-05-18"},"Name 6",25.33,null,null,null,3075.8399999999997,null,{"$f":"A18","v":"ATM 342258"},"x",{"$f":"D18","v":40},null,{"$f":"B18","v":"2018-05-26"},2952.0899999999992,null,null,null,null,null,null,null,null," +"]
[{"$f":"A14+1","v":1260},{"$f":"B14+5","v":"2018-05-23"},"Name 7",60.01,"x",null,null,3015.8299999999995,null,"Interest Paid",null,null,3.22,{"$f":"EOMONTH(N14,0)","v":"2018-05-31"},2955.309999999999,null,null,null,null,3,"Add all numbers from lines above."]
[{"$f":"A15+1","v":1261},{"$f":"B15+1","v":"2018-05-24"},"Name 8",97.37,null,null,null,2918.4599999999996,null,"Service Charge",null,7.6,null,{"$f":"EOMONTH(N15,0)","v":"2018-05-31"},2947.7099999999991,null,null,null,null,null,"Total:",null,null,null,{"$f":"SUM(Y9:Y15)","v":3801.2099999999991}]
[null,null,"Deposit",null,null,{"$f":"B16+2","v":"2018-05-26"},865.5,3783.9599999999996,null,"Charge For Checks",null,12,null,"2018-05-31",2935.7099999999991,null,null,null,null,4,"Total of checks outstanding:",null,null," -",{"$f":"S20","v":122.7}]
["ATM 342258",{"$f":"F17","v":"2018-05-26"},null,40,null,null,null,3743.9599999999996,null,null,null,null,null,null,null,null,null,null,null,5,"Subtract (4) from (3). This is the adjusted bank balance",null,null,null,{"$f":"Y16-Y17","v":3678.5099999999993}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Total",{"$f":"SUM(S9:S19)","v":122.7}]
[]
[null,null,null,"Items we don't know about, add",null,null,null,{"$f":"M15","v":3.22},null,"Items that bank does not know about, add",null,null,null,{"$f":"G17","v":865.5},null,null,null,"To reconcile your records:"]
[null,null,null,"items we don't know about, subtract",null,null,null,{"$f":"L12+L16+L17","v":68.67},null,"items that bank does not know about, subtract",null,null,null,{"$f":"D14+D16","v":122.7},null,null,null,6,"List your checkbook balance",null,null,null,{"$f":"'HW(1an)'!H18","v":3743.9599999999996}]
[null,null,null,null,null,"Adjusted Checkbook",null,{"$f":"H18-H23+H22","v":3678.5099999999993},null,null,null,"Adjusted Bank",null,{"$f":"O17+N22-N23","v":3678.5099999999993},null,null,null,7,"Write the total of any fees or charges deducted by the bank and not yet subtracted by you from your checkbook:",null,null," -",{"$f":"'HW(1an)'!H23","v":68.67}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,8,"Subtract line (7) from line (6).",null,null,null,{"$f":"W23-W24","v":3675.2899999999995}]
[null,null,null,null,null,null,null,null,null,null,null,"In Balance?",null,{"$f":"N24=H24","v":true},null,null,null,9,"Add interest credit:",null,null," +",{"$f":"'HW(1an)'!H22","v":3.22}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10,"Add line (9) to line (8). This is the adjsuted checkbook balance.",null,null,null,{"$f":"W25+W26","v":3678.5099999999993}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"In Balance?"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"W27=Y18","v":true}]

{"sheet":"HW(2)","index":19,"n_rows":34,"n_cols":24,"rows_kept":34,"cut":false,"hidden":false,"merged":[]}
["Below are the two documents: 1)  the Business Checkbook and the 2) Bank Statement."]
["Use the Bank Reconciliation Form to verify that the adjusted balance for the checkbook and for the bank statement are equal."]
["The Legend below indicates the code used by the bank to indicate what each amount represents"]
[]
["Legend"]
["Automatic Teller Machine",null,null,"ATM"]
["Charge For Checks (Fee paid for Checks)",null,null,"CP"]
["Interest Credit (Interest Paid)",null,null,"IC"]
["Returned Check",null,null,"RC"]
["electronic Bill Pay",null,null,"e"]
["Service Charge",null,null,"SC"]
[]
["Check No.","Date","Transaction Description","Withdrawals","ü","Date of Deposit","Amount of Deposit","Balance",null,"Bank Statement"]
[null,null,null,null,null,null,"Balance Forward ==>",7682.07,null,"Check No.","ü","Withdrawals","Deposits","Date","Balance",null,null,"Checks Outstanding",null,"Compare the list of checks paid by the bank with your records. List and total the checks not yet paid."]
["e","2011-03-03","Action Packing Supplies",451.16,null,null,null,{"$f":"IF(C15=\"\",\"\",H14-D15+G15)","v":7230.91},null,null,null,null,null,"2011-03-05",6647.78,null,null,"Number","Amount"]
[663,"2011-03-03","Crown Paper",954.29,"x",null,null,6276.62,null,"Deposit",null,null,913.28,"2011-03-07",{"$f":"IF(J16=\"\",\"\",O15+M16-L16)","v":7561.0599999999995},null,null,null,null,1,"Enter new balance from bank statement:"]
[{"$f":"A16+1","v":664},"2011-03-05","ATM cash",80,"x",null,null,6196.62,null,"e",null,451.16,null,"2011-03-11",{"$f":"IF(J17=\"\",\"\",O16+M17-L17)","v":7109.9}]
[null,null,"Deposit",null,null,"2011-03-07",913.28,7109.9,null,665,null,340.88,null,"2011-03-16",6769.0199999999995,null,null,null,null,2,"List any deposits made by you and",null,null," +"]
["e","2011-03-10","Fairless Water District",72.37,null,null,null,7037.53,null,"RC",null,82.15,null,"2011-03-16",6686.87,null,null,null,null,null,"not yet recorded by the bank:",null,null," +"]
[665,"2011-03-12","Audia Temporary",340.88,null,null,null,6696.65,null,"Deposit",null,null,450.18,"2011-03-16",7137.05,null,null,null,null,null,null,null,null," +"]
["e","2011-03-13","Lionel Toys",618.65,null,null,null,6078,null,"e",null,72.37,null,"2011-03-20",7064.68,null,null,null,null,null,null,null,null," +"]
[666,"2011-03-14","Fairless Hills Power",100.5,null,null,null,5977.5,null,"IC",null,null,22.48,"2011-03-20",7087.16,null,null,null,null,3,"Add all numbers from lines above."]
[null,null,"Deposit",null,null,"2011-03-16",450.18,6427.68,null,"e",null,618.65,null,"2011-03-22",6468.51,null,null,null,null,null,"Total:"]
[null,null,"Deposit",null,null,"2011-03-18",163.55000000000001,6591.2300000000005,null,"Deposit",null,null,163.55000000000001,"2011-03-22",6632.06,null,null,null,null,4,"Total of checks outstanding:",null,null," -"]
[667,"2011-03-20","Hunt Roofing",238.5,null,null,null,6352.7300000000005,null,667,null,238.5,null,"2011-03-26",6393.56,null,null,null,null,5,"Subtract (4) from (3). This is the adjusted balance"]
[{"$f":"A25+1","v":668},"2011-03-22","Standard Brands",315.62,null,null,null,6037.1100000000006,null,"SC",null,12.7,null,"2011-03-26",6380.8600000000006]
[{"$f":"A26+1","v":669},"2011-03-23","Penny-Saver Products",67.290000000000006,null,null,null,5969.8200000000006,null,null,null,null,null,null,"",null,null,"Total"]
[null,null,"Deposit",null,null,"2011-03-24",830.75,6800.5700000000006,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,"",null,null,null,null,null,null,null,null,null,"To reconcile your records:"]
[null,null,null,null,null,null,null,"",null,"withdrawals that We do not know about",null,null,null,null,null,null,null,6,"List your checkbook balance"]
[null,null,null,null,null,null,null,null,null,"Deposits that We do not know about",null,null,null,null,null,null,null,7,"Write the total of any fees or charges deducted by the bank and not yet subtracted by you from your checkbook:",null,null," -"]
[null,null,"Deposits that Bank does not know about",null,null,null,null,null,null,null,null,null,null,null,null,null,null,8,"Subtract line (7) from line (6)."]
[null,null,"Withdrawals that Bank does not know about",null,null,null,null,null,null,null,null,null,null,null,null,null,null,9,"Add interest credit:",null,null," +"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10,"Add line (9) to line (8). This is the checkbook balance."]

{"sheet":"HW(2an)","index":20,"n_rows":34,"n_cols":25,"rows_kept":34,"cut":false,"hidden":false,"merged":[]}
["Below are the two documents: 1)  the Business Checkbook and the 2) Bank Statement."]
["Use the Bank Reconciliation Form to verify that the adjusted balance for the checkbook and for the bank statement are equal."]
["The Legend below indicates the code used by the bank to indicate what each amount represents"]
[]
["Legend"]
["Automatic Teller Machine",null,null,"ATM"]
["Charge For Checks (Fee paid for Checks)",null,null,"CP"]
["Interest Credit (Interest Paid)",null,null,"IC"]
["Returned Check =",null,null,"RC"]
["electronic Bill Pay",null,null,"e"]
["Service Charge =",null,null,"SC"]
[]
["Check No.","Date","Transaction Description","Withdrawals","ü","Date of Deposit","Amount of Deposit","Balance",null,"Bank Statement"]
[null,null,null,null,null,null,"Balance Forward ==>",7682.07,null,"Check No.","ü","Withdrawals","Deposits","Date","Balance",null,null,"Checks Outstanding",null,"Compare the list of checks paid by the bank with your records. List and total the checks not yet paid."]
["e","2011-03-03","Action Packing Supplies",451.16,"x",null,null,{"$f":"IF(C15=\"\",\"\",H14-D15+G15)","v":7230.91},null,null,null,null,null,"2011-03-05",6647.78,null,null,"Number","Amount"]
[663,"2011-03-03","Crown Paper",954.29,"x",null,null,6276.62,null,"Deposit","x",null,913.28,"2011-03-07",{"$f":"IF(J16=\"\",\"\",O15+M16-L16)","v":7561.0599999999995},null,null,null,null,1,"Enter new balance from bank statement:",null,null,null,{"$f":"O26","v":6380.8600000000006}]
[{"$f":"A16+1","v":664},"2011-03-05","ATM cash",80,"x",null,null,6196.62,null,"e","x",451.16,null,"2011-03-11",{"$f":"IF(J17=\"\",\"\",O16+M17-L17)","v":7109.9}]
[null,null,"Deposit",null,"x","2011-03-07",913.28,7109.9,null,665,"x",340.88,null,"2011-03-16",6769.0199999999995,null,null,null,null,2,"List any deposits made by you and",null,null," +",{"$f":"G28","v":830.75}]
["e","2011-03-10","Fairless Water District",72.37,"x",null,null,7037.53,null,"RC",null,82.15,null,"2011-03-16",6686.87,null,null,null,null,null,"not yet recorded by the bank:",null,null," +"]
[665,"2011-03-12","Audia Temporary",340.88,"x",null,null,6696.65,null,"Deposit","x",null,450.18,"2011-03-16",7137.05,null,null,null,null,null,null,null,null," +"]
["e","2011-03-13","Lionel Toys",618.65,"x",null,null,6078,null,"e","x",72.37,null,"2011-03-20",7064.68,null,null,null,null,null,null,null,null," +"]
[666,"2011-03-14","Fairless Hills Power",100.5,null,null,null,5977.5,null,"IC",null,null,22.48,"2011-03-20",7087.16,null,null,null,null,3,"Add all numbers from lines above."]
[null,null,"Deposit",null,"x","2011-03-16",450.18,6427.68,null,"e","x",618.65,null,"2011-03-22",6468.51,null,null,null,null,null,"Total:",null,null,null,{"$f":"SUM(Y16:Y21)","v":7211.6100000000006}]
[null,null,"Deposit",null,"x","2011-03-18",163.55000000000001,6591.2300000000005,null,"Deposit","x",null,163.55000000000001,"2011-03-22",6632.06,null,null,null,null,4,"Total of checks outstanding:",null,null," -",{"$f":"F33","v":483.41}]
[667,"2011-03-20","Hunt Roofing",238.5,"x",null,null,6352.7300000000005,null,667,"x",238.5,null,"2011-03-26",6393.56,null,null,null,null,5,"Subtract (4) from (3). This is the adjusted balance",null,null,null,{"$f":"Y23-Y24","v":6728.2000000000007}]
[{"$f":"A25+1","v":668},"2011-03-22","Standard Brands",315.62,null,null,null,6037.1100000000006,null,"SC",null,12.7,null,"2011-03-26",6380.8600000000006]
[{"$f":"A26+1","v":669},"2011-03-23","Penny-Saver Products",67.290000000000006,null,null,null,5969.8200000000006,null,null,null,null,null,null,"",null,null,"Total"]
[null,null,"Deposit",null,null,"2011-03-24",830.75,6800.5700000000006,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,"",null,null,null,null,null,null,null,null,null,"To reconcile your records:"]
[null,null,null,null,null,null,null,"",null,"withdrawals that We do not know about",null,null,null,{"$f":"L19+L26","v":94.850000000000009},null,null,null,6,"List your checkbook balance",null,null,null,{"$f":"H28","v":6800.5700000000006}]
[null,null,null,null,null,null,null,null,null,"Deposits that We do not know about",null,null,null,{"$f":"SUM(M22)","v":22.48},null,null,null,7,"Write the total of any fees or charges deducted by the bank and not yet subtracted by you from your checkbook:",null,null," -",{"$f":"N30","v":94.850000000000009}]
[null,null,"Deposits that Bank does not know about",null,null,{"$f":"G28","v":830.75},null,null,null,null,null,null,null,null,null,null,null,8,"Subtract line (7) from line (6).",null,null,null,{"$f":"W30-W31","v":6705.72}]
[null,null,"Withdrawals that Bank does not know about",null,null,{"$f":"D22+D26+D27","v":483.41},null,null,null,null,null,null,null,null,null,null,null,9,"Add interest credit:",null,null," +",{"$f":"N31","v":22.48}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10,"Add line (9) to line (8). This is the checkbook balance.",null,null,null,{"$f":"W32+W33","v":6728.2}]

{"sheet":"ii","index":21,"n_rows":22,"n_cols":8,"rows_kept":22,"cut":false,"hidden":false,"merged":[]}
[]
[null,"Checks Outstanding",null,"Compare the list of checks paid by the bank with your records. List and total the checks not yet paid."]
[null,"Number","Amount"]
[null,null,null,1,"Enter new balance from bank statement:"]
[]
[null,null,null,2,"List any deposits made by you and",null,null," +"]
[null,null,null,null,"not yet recorded by the bank:",null,null," +"]
[null,null,null,null,null,null,null," +"]
[null,null,null,null,null,null,null," +"]
[null,null,null,3,"Add all numbers from lines above."]
[null,null,null,null,"Total:"]
[null,null,null,4,"Total of checks outstanding:",null,null," -"]
[null,null,null,5,"Subtract (4) from (3). This is the adjusted balance"]
[]
[null,"Total"]
[]
[null,"To reconcile your records:"]
[null,6,"List your checkbook balance"]
[null,7,"Write the total of any fees or charges deducted by the bank and not yet subtracted by you from your checkbook:",null,null," -"]
[null,8,"Subtract line (7) from line (6)."]
[null,9,"Add interest credit:",null,null," +"]
[null,10,"Add line (9) to line (8). This is the checkbook balance."]