{"text_format":"1","workbook":"xlsx","n_sheets":25,"sheets":["Topics","Checking","Checks ","Check Stubs","Deposit Slips ","Types of Endorsements ","CheckingFees","CheckingFees (an)","CheckingFees (VLOOKUP)","CheckingFees (VLOOKUP) (an)","Check Register","Check Register (an)","CreditCardFees","CreditCardFees (an)","Services","Why Bank Reconcilations","Reconciling","Reconciling(an)","CF and DVL","CF and DVL (an)","HW ==>>","5(1)","5(2)","5(3)","ii"],"not_rendered":{"charts":0,"images":4,"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":"Topics","index":0,"n_rows":7,"n_cols":1,"rows_kept":7,"cut":false,"hidden":false,"merged":[]}
["Checks and Deposits & Withdrawals at Your Bank"]
["Calculating Checking Fees"]
["Calculating Checking Fees with VLOOKUP Function"]
["Create Checkbook Register In Excel with IF Function"]
["Bank Services"]
["Credit Card Fees"]
["Bank Reconciliation"]

{"sheet":"Checking","index":1,"n_rows":31,"n_cols":2,"rows_kept":31,"cut":false,"hidden":false,"merged":[]}
["Banking Services"]
["Traditional Banking: write check, keep checking register by hand, visit a teller"]
["Online Banking: write few checks, keep check register on computer, use 1) direct deposit, 2) bill pay,"]
["3) credit card, 4) secure online site to conduct banking business."]
["Business Checking Account"]
["Some charge fees"]
["Some pay interest"]
["Shop around, some Banks like Boeing Employees Credit Union or E-Trade have really nice accounts"]
["with no service charges, a small amount of interest, free checking/bill pay, and low balance"]
["requirements"]
[]
["Make Payments:","Our Business Is Paying Someone Else"]
["Cash"]
["Checks","Consumer payments made by check: 2000 ==>> 50%, 2010 ==>> 18%"]
["Credit Card","You go into debt and must pay later, if you don't you get charged a fee"]
["Debit Card","When you slide the card, the cash is removed from your checking account"]
["Electronic Payments\n(Bill Pay, Direct Withdrawal)","This is growing quickly, and is the future of payments"]
["Direct Withdrawal"]
["Prepaid Card"]
["Paypal"]
["Mobile Phone"]
["Receive Payments:","Our Business Is GETTING PAID From Someone Else"]
["Cash"]
["Checks"]
["Credit Card","When you slide the card and the customer pays you $100, the CC company charges you a fee (maybe $2), so you will receive $98 in your account soon."]
["Debit Card","When you slide the card and the customer pays you $100, the CC company charges you a fee (maybe $1), so you will receive $99 in your account soon."]
["Electronic Payments\n(Bill Pay, Direct Deposit)"]
["Direct Deposit"]
["Prepaid Card"]
["Paypal"]
["Mobile Phone"]

{"sheet":"Checks ","index":2,"n_rows":101,"n_cols":5,"rows_kept":101,"cut":false,"hidden":false,"merged":[]}
["Sioux's Accounting",null,null,"No.",4025]
["3985 14th Ave. S.",null,null,null,"66-420"]
["Seattle, WA 98106",null,null,null,1210]
[null,null,null,"Date",{"$f":"TODAY()","v":"2016-07-25"}]
[null,"PAY TO THE ORDER OF:","Home Depot","Amount","$158.70"]
[null,"Amount","One Hundred Fifty Eight Dollars And Seventy  Cents-----------------------------------------------------------------------------------------------------------------------",null,"Dollars"]
[]
["Boeing Employees Credit Union"]
["12770 Gateway Dr."]
["Tukwila, WA 98168"]
[null,"By","Sioux Radcoolinator"]
["Memo","Purchase Desk"]
[null," l▪▪ 1210 ▪▪▪ 0420 l▪▪ 6005655960 ll■ 4025"]
[]
[null,null,"Check:"]
["front",null,"Payor's printed address "]
["canceled",null,"Check number "]
[null,null,"Date "]
[null,null,"ABA transit number "]
[null,null,"Numerator: City, State, Bank"]
[null,null,"Denominator: Federal Reserve District and Bank"]
[null,null,"Pay to the order of: "]
[null,null,"Payee’s name "]
[null,null,"Amount line: "]
[null,null,"Write close to dollar sign "]
[null,null,"Amount in words "]
[null,null,"Use “and” between dollars and fraction of dollars "]
[null,null,"Use entire line ---------- "]
[null,null,"Words supersede numerals for amount "]
[null,null,"Bank’s address "]
[null,null,"Signature line "]
[null,null,"Should match signature on signature card "]
[null,null,"An electronic photo of a canceled check that you obtain? "]
[null,null,"Record of business transaction "]
[null,null,"Proof that you paid someone "]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Who is the drawer, or payor, or payer? "]
[null,null,"Person who writes check "]
[null,null,"Who is the payee? "]
[null,null,"Person to whom the payment is made "]
[null,null,"What is a check? "]
[null,null,"Order by drawer for bank to make payment to payee "]
[null,null,"Check that has not been filled out? "]
[null,null,"Paper "]
[null,null,"Signed check made out to you? "]
[null,null,"Asset: Cash"]
[]
[null,null,"Types of checking accounts:"]
[null,null,"Checking accounts are offered by:"]
[null,null,"Banks"]
[null,null,"Saving and Loans"]
[null,null,"Credit Unions"]
[null,null,"On-line banks (reduced costs of on-line services can result in higher interest being paid and lower service costs)"]
[]
[null,null,"Personal checking accounts:"]
[null,null,"Below a set balance may result in a service fee"]
[null,null,"Account may earn interest"]
[]
[null,null,"Business checking accounts:"]
[null,null,"Banks offer more services because of the increased levels of money deposited and potential for making loans"]
[null,null,"Banks will accept payments for the business"]
[null,null,"Banks may set up a level of credit for the business to make short-term loans"]
[null,null,"Large businesses may make overnight or short-term deposits to earn interest"]
[]
[null,null,"ATM Machines:"]
[null,null,"Be sure to keep the printed out receipts for your records"]
[]
[null,null,"On-line banks:"]
[null,null,"Reduced costs of on-line services can result in higher interest being paid and lower service costs"]
[null,null,"Transactions and banking activity can be performed more conveniently from a computer"]
[null,null,"Check balances and reconcile on-line at home or at the business"]
[null,null,"Pay bills from the on-line bank site"]
[]
[null,null,"Debit Cards"]
[null,null,"When you use a debit card the cash is withdrawn from your account"]
[]
[]
[null,null,"Credit Cards"]
[null,null,"Credit Cards are not associated directly with your checking account"]
[null,null,"When you use a credit card you  \"go into debt\""]

{"sheet":"Check Stubs","index":3,"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":"2016-07-25"}]
[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":4,"n_rows":0,"n_cols":0,"rows_kept":0,"cut":false,"hidden":false,"merged":[]}

{"sheet":"Types of Endorsements ","index":5,"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":"CheckingFees","index":6,"n_rows":22,"n_cols":4,"rows_kept":22,"cut":false,"hidden":false,"merged":[]}
["LowerLimit","Average Balance","Maintenance Charge per Month","Per-Check Charge"]
[0,"Less than $500.00",12,0.2]
[500,"$500.00 - $1,999.99",7.5,0.2]
[2000,"$2,000.00 - $4,999.99",5,0.1]
[5000,"$5,000.00 or more",0,0]
[]
["Using the table above, what would your monthly service charge be?"]
["Average Balance",833]
["# Checks Written",38]
["Charge For Month",null,"Maintenance Charge + (# Checks Written)*(Per-Check Charge)"]
[]
["Average Balance",3149]
["# Checks Written",64]
["Charge For Month",null,"Maintenance Charge + (# Checks Written)*(Per-Check Charge)"]
[]
["Average Balance",9522]
["# Checks Written",500]
["Charge For Month",null,"Maintenance Charge + (# Checks Written)*(Per-Check Charge)"]
[]
["Average Balance",50.25]
["# Checks Written",17]
["Charge For Month",null,"Maintenance Charge + (# Checks Written)*(Per-Check Charge)"]

{"sheet":"CheckingFees (an)","index":7,"n_rows":22,"n_cols":4,"rows_kept":22,"cut":false,"hidden":false,"merged":[]}
["LowerLimit","Average Balance","Maintenance Charge per Month","Per-Check Charge"]
[0,"Less than $500.00",12,0.2]
[500,"$500.00 - $1,999.99",7.5,0.2]
[2000,"$2,000.00 - $4,999.99",5,0.1]
[5000,"$5,000.00 or more",0,0]
[]
["Using the table above, what would your monthly service charge be?"]
["Average Balance",833]
["# Checks Written",38]
["Charge For Month",{"$f":"C3+B9*D3","v":15.100000000000001},"Maintenance Charge + (# Checks Written)*(Per-Check Charge)"]
[]
["Average Balance",3149]
["# Checks Written",64]
["Charge For Month",{"$f":"C4+B13*D4","v":11.4},"Maintenance Charge + (# Checks Written)*(Per-Check Charge)"]
[]
["Average Balance",9522]
["# Checks Written",500]
["Charge For Month",0,"Maintenance Charge + (# Checks Written)*(Per-Check Charge)"]
[]
["Average Balance",50.25]
["# Checks Written",17]
["Charge For Month",{"$f":"C2+B21*D2","v":15.4},"Maintenance Charge + (# Checks Written)*(Per-Check Charge)"]

{"sheet":"CheckingFees (VLOOKUP)","index":8,"n_rows":16,"n_cols":4,"rows_kept":16,"cut":false,"hidden":false,"merged":[]}
["Average Balance","Average Balance","Maintenance Charge per Month","Per-Check Charge"]
["Less than $500.00 $0 - $499.99",0,12,0.2]
["$500.00 - $1,999.99",500,7.5,0.2]
["$2,000.00 - $4,999.99",2000,5,0.1]
["$5,000.00 or more",5000,0,0]
[]
["Using the table above, what would your monthly service charge be?"]
["Average Balance",833]
["# Checks Written",38]
["VLOOKUP Maintenance Charge"]
["VLOOKUP Per-Check Charge"]
["Monthly Charge"]
[]
["Monthly Charge"]
[]
["Monthly Charge = Maintenance Charge + (# Checks Written)*(Per-Check Charge)"]

{"sheet":"CheckingFees (VLOOKUP) (an)","index":9,"n_rows":16,"n_cols":4,"rows_kept":16,"cut":false,"hidden":false,"merged":[]}
["Average Balance","Average Balance","Maintenance Charge per Month","Per-Check Charge"]
["Less than $500.00 $0 - $499.99",0,12,0.2]
["$500.00 - $1,999.99",500,7.5,0.2]
["$2,000.00 - $4,999.99",2000,5,0.1]
["$5,000.00 or more",5000,0,0]
[]
["Using the table above, what would your monthly service charge be?"]
["Average Balance",2500]
["# Checks Written",38]
["VLOOKUP Maintenance Charge",{"$f":"VLOOKUP(B8,B2:D5,2)","v":5}]
["VLOOKUP Per-Check Charge",{"$f":"VLOOKUP(B8,B2:D5,3)","v":0.1}]
["Monthly Charge",{"$f":"B10+B9*B11","v":8.8000000000000007}]
[]
["Monthly Charge",{"$f":"VLOOKUP(B8,B2:D5,2)+B9*VLOOKUP(B8,B2:D5,3)","v":8.8000000000000007}]
[]
["Monthly Charge = Maintenance Charge + (# Checks Written)*(Per-Check Charge)"]

{"sheet":"Check Register","index":10,"n_rows":128,"n_cols":10,"rows_kept":128,"cut":false,"hidden":false,"merged":[]}
["Check No.","Date","Check Issued To","Withdrawal","ü","Date of Deposit","Amount of Deposit","Balance"]
[null,null,null,null,null,null,"Balance Forward ==>",3587.77]
[2097,"1910-06-05","Starbuck's",456,null,null,null,null,null,"End of Section 5.1"]
["e","1910-06-06","Office Depot",415]
[2099,"1910-06-07","Whole Foods Market",157]
["e","1910-06-07","Suix Trucking",59]
[null,"1910-06-08","Deposit",null,null,"1910-06-08",588]
[2101,"1910-06-08","Macbeth Hardwoods",499]
[2102,"1910-06-08","Chin Ho",392]
[null,"1910-06-10","Deposit",null,null,"1910-06-10",612]
[2103,"1910-06-11","Home Depot",411]
["e","1910-06-11","Macbeth Hardwoods",490]
["e","1910-06-11","Google",251]
[2106,"1910-06-11","Starbuck's",36]
[2107,"1910-06-12","Sheliadawn Smith",411]
[null,"1910-06-12","Deposit",null,null,"1910-06-12",2116]
[2108,"2010-06-13","Suix Trucking",50]
["e","2010-06-13","Suix Trucking",150]
["e","2009-06-14","Google",20]
[2109,"2009-06-14","Google",100]
[]
[]
[]
[]
[]
[]
[]
[]
["Check No.","Date","Check Issued To","Amount of Check","ü","Date of Deposit","Amount of Deposit","Balance"]
[null,null,null,null,null,null,"Balance Forward ==>",3316.07]
[2153,"1910-08-28","Dunn Lumber",342]
[2154,"1910-08-29","Dunn Lumber",223]
[2155,"1910-08-30","Home Depot",344]
[2156,"1910-08-30","Macbeth Hardwoods",350]
[null,"1910-08-31","Deposit",null,null,"1910-08-31",516]
[2157,"1910-08-31","Office Depot",67]
[2158,"1910-08-31","Home Depot",423]
[null,"1910-09-02","Deposit",null,null,"1910-09-02",1974]
[2159,"1910-09-03","Dunn Lumber",334]
[2160,"1910-09-03","Dunn Lumber",113]
[2161,"1910-09-03","Starbuck's",53]
[2162,"1910-09-03","Whole Foods Market",155]
[2163,"1910-09-04","Chin Ho",154]
[null,"1910-09-04","Deposit",null,null,"1910-09-04",1483]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["Check No.","Date","Check Issued To","Amount of Check","ü","Date of Deposit","Amount of Deposit","Balance"]
[null,null,null,null,null,null,"Balance Forward ==>",6962.95]
[{"$f":"U58","v":0},"2012-02-14","Whole Foods Market",279]
[{"$f":"A59+1","v":1},{"$f":"B59+1","v":"2012-02-15"},"Google",157]
[{"$f":"A60+1","v":2},{"$f":"B60+1","v":"2012-02-16"},"Starbuck's",451]
[{"$f":"A61+1","v":3},{"$f":"B61","v":"2012-02-16"},"Macbeth Hardwoods",361]
[null,{"$f":"B62+1","v":"2012-02-17"},"Deposit",null,null,"1910-11-23",2157]
[{"$f":"A62+1","v":4},{"$f":"B63","v":"2012-02-17"},"Office Depot",47]
[{"$f":"A64+1","v":5},{"$f":"B64","v":"2012-02-17"},"Home Depot",491]
[null,{"$f":"B65+2","v":"2012-02-19"},"Deposit",null,null,"1910-11-25",731]
[{"$f":"A65+1","v":6},{"$f":"B66+1","v":"2012-02-20"},"Dunn Lumber",479]
[{"$f":"A67+1","v":7},{"$f":"B67","v":"2012-02-20"},"Google",91]
[{"$f":"A68+1","v":8},{"$f":"B68","v":"2012-02-20"},"Suix Trucking",132]
[{"$f":"A69+1","v":9},{"$f":"B69","v":"2012-02-20"},"Suix Trucking",50]
[{"$f":"A70+1","v":10},{"$f":"B70+1","v":"2012-02-21"},"Whole Foods Market",234]
[null,{"$f":"B71","v":"2012-02-21"},"Deposit",null,null,"1910-11-27",918]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["Check No.","Date","Check Issued To","Amount of Check","ü","Date of Deposit","Amount of Deposit","Balance"]
[null,null,null,null,null,null,"Balance Forward ==>",4943.8500000000004]
[{"$f":"U86","v":0},"2012-02-14","Macbeth Hardwoods",376]
[{"$f":"A87+1","v":1},{"$f":"B87+1","v":"2012-02-15"},"Suix Trucking",183]
[{"$f":"A88+1","v":2},{"$f":"B88+1","v":"2012-02-16"},"Chin Ho",94]
[{"$f":"A89+1","v":3},{"$f":"B89","v":"2012-02-16"},"Starbuck's",223]
[null,{"$f":"B90+1","v":"2012-02-17"},"Deposit",null,null,"1911-02-15",1772]
[{"$f":"A90+1","v":4},{"$f":"B91","v":"2012-02-17"},"Sheliadawn Smith",466]
[{"$f":"A92+1","v":5},{"$f":"B92","v":"2012-02-17"},"Dunn Lumber",492]
[null,{"$f":"B93+2","v":"2012-02-19"},"Deposit",null,null,"1911-02-17",2474]
[{"$f":"A93+1","v":6},{"$f":"B94+1","v":"2012-02-20"},"Whole Foods Market",152]
[{"$f":"A95+1","v":7},{"$f":"B95","v":"2012-02-20"},"Sheliadawn Smith",168]
[{"$f":"A96+1","v":8},{"$f":"B96","v":"2012-02-20"},"Dunn Lumber",226]
[{"$f":"A97+1","v":9},{"$f":"B97","v":"2012-02-20"},"Starbuck's",423]
[{"$f":"A98+1","v":10},{"$f":"B98+1","v":"2012-02-21"},"Home Depot",61]
[null,{"$f":"B99","v":"2012-02-21"},"Deposit",null,null,"1911-02-19",895]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["Check No.","Date","Check Issued To","Amount of Check","ü","Date of Deposit","Amount of Deposit","Balance"]
[null,null,null,null,null,null,"Balance Forward ==>",5410.57]
[{"$f":"U114","v":0},"2012-02-14","Dunn Lumber",358]
[{"$f":"A115+1","v":1},{"$f":"B115+1","v":"2012-02-15"},"Starbuck's",43]
[{"$f":"A116+1","v":2},{"$f":"B116+1","v":"2012-02-16"},"Sheliadawn Smith",472]
[{"$f":"A117+1","v":3},{"$f":"B117","v":"2012-02-16"},"Office Depot",151]
[null,{"$f":"B118+1","v":"2012-02-17"},"Deposit",null,null,"1911-05-10",1307]
[{"$f":"A118+1","v":4},{"$f":"B119","v":"2012-02-17"},"Sheliadawn Smith",33]
[{"$f":"A120+1","v":5},{"$f":"B120","v":"2012-02-17"},"Sheliadawn Smith",431]
[null,{"$f":"B121+2","v":"2012-02-19"},"Deposit",null,null,"1911-05-12",574]
[{"$f":"A121+1","v":6},{"$f":"B122+1","v":"2012-02-20"},"Suix Trucking",495]
[{"$f":"A123+1","v":7},{"$f":"B123","v":"2012-02-20"},"Home Depot",72]
[{"$f":"A124+1","v":8},{"$f":"B124","v":"2012-02-20"},"Starbuck's",414]
[{"$f":"A125+1","v":9},{"$f":"B125","v":"2012-02-20"},"Whole Foods Market",298]
[{"$f":"A126+1","v":10},{"$f":"B126+1","v":"2012-02-21"},"Office Depot",395]
[null,{"$f":"B127","v":"2012-02-21"},"Deposit",null,null,"1911-05-14",2152]

{"sheet":"Check Register (an)","index":11,"n_rows":128,"n_cols":11,"rows_kept":128,"cut":false,"hidden":false,"merged":[]}
["Check No.","Date","Check Issued To","Withdrawal","ü","Date of Deposit","Amount of Deposit","Balance"]
[null,null,null,null,null,null,"Balance Forward ==>",3587.77]
[2097,"1910-06-05","Starbuck's",456,null,null,null,{"$f":"IF(C3=\"\",\"\",H2-D3+G3)","v":3131.77},{"$f":"H2-D3+G3","v":3131.77},null,{"$f":"I3=H3","v":true}]
["e","1910-06-06","Office Depot",415,null,null,null,{"$f":"IF(C4=\"\",\"\",H3-D4+G4)","v":2716.77},{"$f":"H3-D4+G4","v":2716.77},null,{"$f":"I4=H4","v":true}]
[2099,"1910-06-07","Whole Foods Market",157,null,null,null,2559.77,2559.77,null,true]
["e","1910-06-07","Suix Trucking",59,null,null,null,2500.77,2500.77,null,true]
[null,"1910-06-08","Deposit",null,null,"1910-06-08",588,3088.77,3088.77,null,true]
[2101,"1910-06-08","Macbeth Hardwoods",499,null,null,null,2589.77,2589.77,null,true]
[2102,"1910-06-08","Chin Ho",392,null,null,null,2197.77,2197.77,null,true]
[null,"1910-06-10","Deposit",null,null,"1910-06-10",612,2809.77,2809.77,null,true]
[2103,"1910-06-11","Home Depot",411,null,null,null,2398.77]
["e","1910-06-11","Macbeth Hardwoods",490,null,null,null,1908.77]
["e","1910-06-11","Google",251,null,null,null,1657.77]
[2106,"1910-06-11","Starbuck's",36,null,null,null,1621.77]
[2107,"1910-06-12","Sheliadawn Smith",411,null,null,null,1210.77]
[null,"1910-06-12","Deposit",null,null,"1910-06-12",2116,3326.77]
[2108,"2010-06-13","Suix Trucking",50,null,null,null,3276.77]
["e","2010-06-13","Suix Trucking",150,null,null,null,3126.77]
["e","2009-06-14","Google",20,null,null,null,3106.77]
[2109,"2009-06-14","Google",100,null,null,null,3006.77]
[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,null,null,null,null,""]
[]
[]
["Check No.","Date","Check Issued To","Amount of Check","ü","Date of Deposit","Amount of Deposit","Balance"]
[null,null,null,null,null,null,"Balance Forward ==>",3316.07]
[2153,"1910-08-28","Dunn Lumber",342,null,null,null,{"$f":"IF(C31=\"\",\"\",H30-D31+G31)","v":2974.07}]
[2154,"1910-08-29","Dunn Lumber",223,null,null,null,{"$f":"IF(C32=\"\",\"\",H31-D32+G32)","v":2751.07}]
[2155,"1910-08-30","Home Depot",344,null,null,null,2407.0700000000002]
[2156,"1910-08-30","Macbeth Hardwoods",350,null,null,null,2057.0700000000002]
[null,"1910-08-31","Deposit",null,null,"1910-08-31",516,2573.0700000000002]
[2157,"1910-08-31","Office Depot",67,null,null,null,2506.0700000000002]
[2158,"1910-08-31","Home Depot",423,null,null,null,2083.0700000000002]
[null,"1910-09-02","Deposit",null,null,"1910-09-02",1974,4057.07]
[2159,"1910-09-03","Dunn Lumber",334,null,null,null,3723.07]
[2160,"1910-09-03","Dunn Lumber",113,null,null,null,3610.07]
[2161,"1910-09-03","Starbuck's",53,null,null,null,3557.07]
[2162,"1910-09-03","Whole Foods Market",155,null,null,null,3402.07]
[2163,"1910-09-04","Chin Ho",154,null,null,null,3248.07]
[null,"1910-09-04","Deposit",null,null,"1910-09-04",1483,4731.07]
[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,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,""]
[]
[]
["Check No.","Date","Check Issued To","Amount of Check","ü","Date of Deposit","Amount of Deposit","Balance"]
[null,null,null,null,null,null,"Balance Forward ==>",6962.95]
[{"$f":"U58","v":0},{"$f":"U59","v":"00:00:00"},"Whole Foods Market",279]
[{"$f":"A59+1","v":1},{"$f":"B59+1","v":"1900-01-01"},"Google",157]
[{"$f":"A60+1","v":2},{"$f":"B60+1","v":"1900-01-02"},"Starbuck's",451]
[{"$f":"A61+1","v":3},{"$f":"B61","v":"1900-01-02"},"Macbeth Hardwoods",361]
[null,{"$f":"B62+1","v":"1900-01-03"},"Deposit",null,null,"1910-11-23",2157]
[{"$f":"A62+1","v":4},{"$f":"B63","v":"1900-01-03"},"Office Depot",47]
[{"$f":"A64+1","v":5},{"$f":"B64","v":"1900-01-03"},"Home Depot",491]
[null,{"$f":"B65+2","v":"1900-01-05"},"Deposit",null,null,"1910-11-25",731]
[{"$f":"A65+1","v":6},{"$f":"B66+1","v":"1900-01-06"},"Dunn Lumber",479]
[{"$f":"A67+1","v":7},{"$f":"B67","v":"1900-01-06"},"Google",91]
[{"$f":"A68+1","v":8},{"$f":"B68","v":"1900-01-06"},"Suix Trucking",132]
[{"$f":"A69+1","v":9},{"$f":"B69","v":"1900-01-06"},"Suix Trucking",50]
[{"$f":"A70+1","v":10},{"$f":"B70+1","v":"1900-01-07"},"Whole Foods Market",234]
[null,{"$f":"B71","v":"1900-01-07"},"Deposit",null,null,"1910-11-27",918]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["Check No.","Date","Check Issued To","Amount of Check","ü","Date of Deposit","Amount of Deposit","Balance"]
[null,null,null,null,null,null,"Balance Forward ==>",4943.8500000000004]
[{"$f":"U86","v":0},{"$f":"U87","v":"00:00:00"},"Macbeth Hardwoods",376]
[{"$f":"A87+1","v":1},{"$f":"B87+1","v":"1900-01-01"},"Suix Trucking",183]
[{"$f":"A88+1","v":2},{"$f":"B88+1","v":"1900-01-02"},"Chin Ho",94]
[{"$f":"A89+1","v":3},{"$f":"B89","v":"1900-01-02"},"Starbuck's",223]
[null,{"$f":"B90+1","v":"1900-01-03"},"Deposit",null,null,"1911-02-15",1772]
[{"$f":"A90+1","v":4},{"$f":"B91","v":"1900-01-03"},"Sheliadawn Smith",466]
[{"$f":"A92+1","v":5},{"$f":"B92","v":"1900-01-03"},"Dunn Lumber",492]
[null,{"$f":"B93+2","v":"1900-01-05"},"Deposit",null,null,"1911-02-17",2474]
[{"$f":"A93+1","v":6},{"$f":"B94+1","v":"1900-01-06"},"Whole Foods Market",152]
[{"$f":"A95+1","v":7},{"$f":"B95","v":"1900-01-06"},"Sheliadawn Smith",168]
[{"$f":"A96+1","v":8},{"$f":"B96","v":"1900-01-06"},"Dunn Lumber",226]
[{"$f":"A97+1","v":9},{"$f":"B97","v":"1900-01-06"},"Starbuck's",423]
[{"$f":"A98+1","v":10},{"$f":"B98+1","v":"1900-01-07"},"Home Depot",61]
[null,{"$f":"B99","v":"1900-01-07"},"Deposit",null,null,"1911-02-19",895]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["Check No.","Date","Check Issued To","Amount of Check","ü","Date of Deposit","Amount of Deposit","Balance"]
[null,null,null,null,null,null,"Balance Forward ==>",5410.57]
[{"$f":"U114","v":0},{"$f":"U115","v":"00:00:00"},"Dunn Lumber",358]
[{"$f":"A115+1","v":1},{"$f":"B115+1","v":"1900-01-01"},"Starbuck's",43]
[{"$f":"A116+1","v":2},{"$f":"B116+1","v":"1900-01-02"},"Sheliadawn Smith",472]
[{"$f":"A117+1","v":3},{"$f":"B117","v":"1900-01-02"},"Office Depot",151]
[null,{"$f":"B118+1","v":"1900-01-03"},"Deposit",null,null,"1911-05-10",1307]
[{"$f":"A118+1","v":4},{"$f":"B119","v":"1900-01-03"},"Sheliadawn Smith",33]
[{"$f":"A120+1","v":5},{"$f":"B120","v":"1900-01-03"},"Sheliadawn Smith",431]
[null,{"$f":"B121+2","v":"1900-01-05"},"Deposit",null,null,"1911-05-12",574]
[{"$f":"A121+1","v":6},{"$f":"B122+1","v":"1900-01-06"},"Suix Trucking",495]
[{"$f":"A123+1","v":7},{"$f":"B123","v":"1900-01-06"},"Home Depot",72]
[{"$f":"A124+1","v":8},{"$f":"B124","v":"1900-01-06"},"Starbuck's",414]
[{"$f":"A125+1","v":9},{"$f":"B125","v":"1900-01-06"},"Whole Foods Market",298]
[{"$f":"A126+1","v":10},{"$f":"B126+1","v":"1900-01-07"},"Office Depot",395]
[null,{"$f":"B127","v":"1900-01-07"},"Deposit",null,null,"1911-05-14",2152]

{"sheet":"CreditCardFees","index":12,"n_rows":26,"n_cols":6,"rows_kept":26,"cut":false,"hidden":false,"merged":[]}
["Your business sells flowers. You except XXXX Credit Card. When you swipe the credit card from a customer when they are buying flowers, the credit card will charge your business a fee (about 2%) and deposit the money in your bank in about 1 day."]
["Credit Card Sales",null,{"$f":"\"Total \"&A2","v":"Total Credit Card Sales"}]
[82.31,null,{"$f":"\"Total \"&A11","v":"Total Credit Card Refunds"}]
[38.18,null,"Net Credit Card Sales",null,null,"Credit Card Fee %"]
[249.33,null,"Total Fee",null,null,1.95E-2]
[46.8,null,"Net Deposit in ",null,null,{"$f":"F5","v":1.95E-2}]
[146.5,null,null,null,null,"Check Round:"]
[78.8]
[470.15]
[320.89999999999998]
["Credit Card Refunds"]
[43.83]
[85.95]
[]
["**Note about customer: The customer pays the Credit Card company later and if the customer pays late, he will pay a fee (interest)."]
[]
["If you ran a boomerang selling internet site, and you sold $100.00 worth of boomerangs to a customer and collected tax (because the sale is in the state), what would the credit card fee ( 3.50% ) be and how much would be credited to your business merchant checking account?"]
[null,null,"# Booms",5]
[null,null,"Price Each",20]
[null,null,"Subtotal",null,null,"Sales Tax"]
[null,null,"Collected Sales Tax",null,null,8.2500000000000004E-2]
["**No CC Refund",null,"Total Customer Pays You",null," <<== What is listed on bottom on Invoice"]
[]
[null,null,null,null,null,"Cedit Card Fee %"]
[null,null,"Credit Card Fee",null,null,3.5000000000000003E-2]
[null,null,"Net Deposit in "]

{"sheet":"CreditCardFees (an)","index":13,"n_rows":26,"n_cols":6,"rows_kept":26,"cut":false,"hidden":false,"merged":[]}
["Your business sells flowers. You except XXXX Credit Card. When you swipe the credit card from a customer when they are buying flowers, the credit card will charge your business a fee (about 2%) and deposit the money in your bank in about 1 day."]
["Credit Card Sales",null,{"$f":"\"Total \"&A2","v":"Total Credit Card Sales"},{"$f":"SUM(A3:A10)","v":1432.9700000000003}]
[82.31,null,{"$f":"\"Total \"&A11","v":"Total Credit Card Refunds"},{"$f":"SUM(A12:A13)","v":129.78}]
[38.18,null,"Net Credit Card Sales",{"$f":"D2-D3","v":1303.1900000000003},null,"Cedit Card Fee %"]
[249.33,null,"Total Fee",{"$f":"ROUND(D4*F5,2)","v":25.41},null,1.95E-2]
[46.8,null,"Net Deposit in ",{"$f":"D4-D5","v":1277.7800000000002}]
[146.5,null,null,null,null,"Check Round:"]
[78.8,null,null,null,null,{"$f":"D4*F5","v":25.412205000000004}]
[470.15]
[320.89999999999998]
["Credit Card Refunds"]
[43.83]
[85.95]
[]
["**Note about customer: The customer pays the Credit Card company later and if the customer pays late, he will pay a fee (interest)."]
[]
["If you ran a boomerang selling internet site, and you sold $100.00 worth of boomerangs to a customer and collected tax (because the sale is in the state), what would the credit card fee ( 3.50% ) be and how much would be credited to your business merchant checking account?"]
[null,null,"# Booms",5]
[null,null,"Price Each",20]
[null,null,"Subtotal",{"$f":"D19*D18","v":100},null,"Sales Tax"]
[null,null,"Collected Sales Tax",{"$f":"ROUND(D20*F21,2)","v":8.25},null,8.2500000000000004E-2]
["**No CC Refund",null,"Total Customer Pays You",{"$f":"SUM(D20:D21)","v":108.25}," <<== What is listed on bottom on Invoice"]
[]
[null,null,null,null,null,"Cedit Card Fee %"]
[null,null,"Credit Card Fee",{"$f":"ROUND(D22*F25,2)","v":3.79},null,3.5000000000000003E-2]
[null,null,"Net Deposit in ",{"$f":"D22-D25","v":104.46}]

{"sheet":"Services","index":14,"n_rows":24,"n_cols":9,"rows_kept":24,"cut":false,"hidden":false,"merged":[[20,0,21,0],[22,0,23,0],[1,0,4,0],[5,0,7,0],[8,0,9,0],[11,0,12,0],[13,0,14,0],[18,0,19,0]]}
["Bank Services & Fees"]
["ATM Card","Allows you to login to an ATM machine and conduct banking",null,null,null,null,null,null,"End of Section 5.2"]
[null,"transactions like, withdraw cash, deposits, check balances,"]
[null,"transfer fees, etc. No fees at bank's ATM, can be as $3 on other"]
[null,"banks machines."]
["NSF","Nonsufficient funds to cover a withdrawal from your account"]
[null,"(\"Bounced Check\", automatic bill pay, etc.) - fees can be as high"]
[null,"as $25, $35."]
["Improperly Filled Out Check","Check returned because it is not filled out correctly - fees can be"]
[null,"as high as $25, $35."]
["Overdraft Protection","Protects against NSF - charges vary."]
["Returned-Deposit item","NSF for a check you try to deposit that came someone else - fees"]
[null,"about $25."]
["Stop-Payment order","You request a stop payment on a check you wrote - fees "]
[null,"about $30."]
["Cashier's Check","Check written by the bank (like cash) - about $10."]
["Money Order","Purchase instrument similar to cash - about $5."]
["Notary Service","Official certification of a signature on a document. Charges vary."]
["Online Banking","Check Balances, Transfer Fees, Bill Pay, Check Statements,"]
[null,"Reconcile Accounts, Apply for Loans or Credit Cards."]
["PayPal","Transactions are safer than credit cards because no financial"]
[null,"information is shared (but watch out for e-mail scams)"]
["Credit Unions","Are less expensive and provide more services for free because"]
[null,"they are cooperatives (like BECU)"]

{"sheet":"Why Bank Reconcilations","index":15,"n_rows":19,"n_cols":1,"rows_kept":19,"cut":false,"hidden":false,"merged":[]}
["Define Terms:"]
["Outstanding checks"]
["Checks that the business has written that have not arrived at the bank yet"]
["NSF checks \"Not Sufficient Funds\""]
["Checks that we originally deposited in the bank, but did not clear (bank did not collect on them) because the person/business that gave the check to us did not have enough money in the account!"]
["Deposits In Transit"]
["Deposits that we have made that the bank has not received yet"]
["Why Bank Reconciliations?"]
["Because there are things in our check book that the bank does not know about (like outstanding checks)"]
["Because there are things on the bank statement that we have not put into our check book yet (like service charge or NSF checks)"]
[]
["Your checkbook balance almost never will equal the bank statement balance!"]
["Banks make mistakes"]
["Verify checking account records with those of the bank"]
["Check accuracy of:"]
["Checks written"]
["Deposits made"]
["Service charges incurred"]
["Interest earned"]

{"sheet":"Reconciling","index":16,"n_rows":39,"n_cols":23,"rows_kept":39,"cut":false,"hidden":false,"merged":[[2,0,2,6]]}
["Business Checkbook",null,null,null,null,null,null,null,null,"Bank Statement"]
["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,{"$f":"B4","v":"2007-05-01"},3211.2]
[1256,"2007-05-01","Name 1",108.5,"x",null,null,{"$f":"H3+G4-D4","v":3429.82},null,{"$f":"A5","v":"e"},null,{"$f":"D5","v":75},null,{"$f":"N3+2","v":"2007-05-03"},{"$f":"O3+M4-L4","v":3136.2}]
["e",{"$f":"B4+1","v":"2007-05-02"},"Name 2",75,null,null,null,3354.82,null,null,null,null,{"$f":"G7","v":1201.1199999999999},{"$f":"F7+2","v":"2007-05-12"},4337.32]
[{"$f":"A4+1","v":1257},{"$f":"B5+6","v":"2007-05-08"},"Name 3",218.62,"x",null,null,3136.2000000000003,null,{"$f":"A8","v":"e"},null,{"$f":"D8","v":836.15},null,{"$f":"N5+4","v":"2007-05-16"},3501.1699999999996]
[null,null,"Deposit",null,null,{"$f":"B6+2","v":"2007-05-10"},1201.1199999999999,4337.32,null,{"$f":"A9","v":1258},null,{"$f":"D9","v":400},null,{"$f":"N6+2","v":"2007-05-18"},3101.1699999999996]
["e",{"$f":"F7+5","v":"2007-05-15"},"Name 4",836.15,null,null,null,3501.1699999999996,null,"RC",null,49.07,null,{"$f":"N7","v":"2007-05-18"},3052.0999999999995]
[{"$f":"A6+1","v":1258},{"$f":"B8+1","v":"2007-05-16"},"Name 5",400,null,null,null,3101.1699999999996,null,{"$f":"A11","v":1260},null,{"$f":"D11","v":60.01},null,{"$f":"N8+5","v":"2007-05-23"},2992.0899999999992]
[{"$f":"A9+1","v":1259},{"$f":"B9+2","v":"2007-05-18"},"Name 6",25.33,null,null,null,3075.8399999999997,null,"ATM",null,{"$f":"D14","v":40},null,{"$f":"B14","v":"2007-05-26"},2952.0899999999992]
[{"$f":"A10+1","v":1260},{"$f":"B10+5","v":"2007-05-23"},"Name 7",60.01,null,null,null,3015.8299999999995,null,"IC",null,null,3.22,{"$f":"EOMONTH(N10,0)","v":"2007-05-31"},2955.309999999999]
[{"$f":"A11+1","v":1261},{"$f":"B11+1","v":"2007-05-24"},"Name 8",97.37,null,null,null,2918.4599999999996,null,"SC",null,7.6,null,{"$f":"EOMONTH(N11,0)","v":"2007-05-31"},2947.7099999999991]
[null,null,"Deposit",null,null,{"$f":"B12+2","v":"2007-05-26"},865.5,3783.9599999999996,null,"CP",null,12,null,"2007-05-31",2935.7099999999991]
["ATM",{"$f":"F13","v":"2007-05-26"},null,40,null,null,null,3743.9599999999996]
[]
[]
[]
["Items that bank does not know about, add",null,null,null,null,null,null,null,null,"Items we don't know about, add"]
["items that bank does not know about, subtract",null,null,null,null,null,null,null,null,"items we don't know about, subtract",null,null,null,null,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."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Number","Amount"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,"Enter new balance from bank statement:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2,"List any deposits made by you and",null,null," +"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"not yet recorded by the bank:",null,null," +"]
["End of Section 5.3",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,null,null,null,null,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,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,null,4,"Total of checks outstanding:",null,null," -"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5,"Subtract (4) from (3). This is the adjusted balance"]
[]
[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,"To reconcile your records:"]
[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,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,8,"Subtract line (7) from line (6)."]
[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,10,"Add line (9) to line (8). This is the checkbook balance."]

{"sheet":"Reconciling(an)","index":17,"n_rows":42,"n_cols":24,"rows_kept":42,"cut":false,"hidden":false,"merged":[[2,0,2,6]]}
["Business Checkbook",null,null,null,null,null,null,null,null,"Bank Statement"]
["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,{"$f":"B4","v":"2007-05-01"},3211.2]
[1256,"2007-05-01","Name 1",108.5,"x",null,null,{"$f":"H3+G4-D4","v":3429.82},null,{"$f":"A5","v":"e"},"x",{"$f":"D5","v":75},null,{"$f":"N3+2","v":"2007-05-03"},{"$f":"O3+M4-L4","v":3136.2}]
["e",{"$f":"B4+1","v":"2007-05-02"},"Name 2",75,"x",null,null,3354.82,null,null,"x",null,{"$f":"G7","v":1201.1199999999999},{"$f":"F7+2","v":"2007-05-12"},4337.32]
[{"$f":"A4+1","v":1257},{"$f":"B5+6","v":"2007-05-08"},"Name 3",218.62,"x",null,null,3136.2000000000003,null,{"$f":"A8","v":"e"},"x",{"$f":"D8","v":836.15},null,{"$f":"N5+4","v":"2007-05-16"},3501.1699999999996]
[null,null,"Deposit",null,"x",{"$f":"B6+2","v":"2007-05-10"},1201.1199999999999,4337.32,null,{"$f":"A9","v":1258},"x",{"$f":"D9","v":400},null,{"$f":"N6+2","v":"2007-05-18"},3101.1699999999996]
["e",{"$f":"F7+5","v":"2007-05-15"},"Name 4",836.15,"x",null,null,3501.1699999999996,null,"RC",null,49.07,null,{"$f":"N7","v":"2007-05-18"},3052.0999999999995]
[{"$f":"A6+1","v":1258},{"$f":"B8+1","v":"2007-05-16"},"Name 5",400,"x",null,null,3101.1699999999996,null,{"$f":"A11","v":1260},"x",{"$f":"D11","v":60.01},null,{"$f":"N8+5","v":"2007-05-23"},2992.0899999999992]
[{"$f":"A9+1","v":1259},{"$f":"B9+2","v":"2007-05-18"},"Name 6",25.33,null,null,null,3075.8399999999997,null,"ATM","x",{"$f":"D14","v":40},null,{"$f":"B14","v":"2007-05-26"},2952.0899999999992]
[{"$f":"A10+1","v":1260},{"$f":"B10+5","v":"2007-05-23"},"Name 7",60.01,"x",null,null,3015.8299999999995,null,"IC",null,null,3.22,{"$f":"EOMONTH(N10,0)","v":"2007-05-31"},2955.309999999999]
[{"$f":"A11+1","v":1261},{"$f":"B11+1","v":"2007-05-24"},"Name 8",97.37,null,null,null,2918.4599999999996,null,"SC",null,7.6,null,{"$f":"EOMONTH(N11,0)","v":"2007-05-31"},2947.7099999999991]
[null,null,"Deposit",null,null,{"$f":"B12+2","v":"2007-05-26"},865.5,3783.9599999999996,null,"CP",null,12,null,"2007-05-31",2935.7099999999991]
["ATM",{"$f":"F13","v":"2007-05-26"},null,40,"x",null,null,3743.9599999999996]
[]
[]
[]
["Items that bank does not know about, add",null,null,null,null,null,null,{"$f":"G13","v":865.5},null,"Items we don't know about, add",null,null,null,{"$f":"M11","v":3.22}]
["items that bank does not know about, subtract",null,null,null,null,null,null,{"$f":"D10+D12","v":122.7},null,"items we don't know about, subtract",null,null,null,{"$f":"L8+L12+L13","v":68.67},null,null,"Checks Outstanding",null,"Compare the list of checks paid by the bank with your records. List and total the checks not yet paid."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Number","Amount"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,"Enter new balance from bank statement:",null,null,null,{"$f":"O13","v":2935.7099999999991}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2,"List any deposits made by you and",null,null," +",{"$f":"H18","v":865.5}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"not yet recorded by the bank:",null,null," +"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," +"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," +"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3,"Add all numbers from lines above."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Total:",null,null,null,{"$f":"SUM(X21:X26)","v":3801.2099999999991}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,4,"Total of checks outstanding:",null,null," -",{"$f":"H19","v":122.7}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5,"Subtract (4) from (3). This is the adjusted balance",null,null,null,{"$f":"X28-X29","v":3678.5099999999993}]
[]
[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,"To reconcile your records:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,6,"List your checkbook balance",null,null,null,{"$f":"H14","v":3743.9599999999996}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,7,"Write the total of any fees or charges deducted by the bank and not yet subtracted by you from your checkbook:",null,null," -",{"$f":"N19","v":68.67}]
[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,{"$f":"V35-V36","v":3675.2899999999995}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,9,"Add interest credit:",null,null," +",{"$f":"N18","v":3.22}]
[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,{"$f":"SUM(V37:V38)","v":3678.5099999999993}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"V39=X30","v":true}]

{"sheet":"CF and DVL","index":18,"n_rows":42,"n_cols":24,"rows_kept":42,"cut":false,"hidden":false,"merged":[[2,0,2,6]]}
["Business Checkbook",null,null,null,null,null,null,null,null,"Bank Statement"]
["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,{"$f":"B4","v":"2007-05-01"},3211.2]
[1256,"2007-05-01","Name 1",108.5,"x",null,null,{"$f":"H3+G4-D4","v":3429.82},null,{"$f":"A5","v":"e"},"x",{"$f":"D5","v":75},null,{"$f":"N3+2","v":"2007-05-03"},{"$f":"O3+M4-L4","v":3136.2}]
["e",{"$f":"B4+1","v":"2007-05-02"},"Name 2",75,"x",null,null,3354.82,null,null,"x",null,{"$f":"G7","v":1201.1199999999999},{"$f":"F7+2","v":"2007-05-12"},4337.32]
[{"$f":"A4+1","v":1257},{"$f":"B5+6","v":"2007-05-08"},"Name 3",218.62,"x",null,null,3136.2000000000003,null,{"$f":"A8","v":"e"},"x",{"$f":"D8","v":836.15},null,{"$f":"N5+4","v":"2007-05-16"},3501.1699999999996]
[null,null,"Deposit",null,"x",{"$f":"B6+2","v":"2007-05-10"},1201.1199999999999,4337.32,null,{"$f":"A9","v":1258},"x",{"$f":"D9","v":400},null,{"$f":"N6+2","v":"2007-05-18"},3101.1699999999996]
["e",{"$f":"F7+5","v":"2007-05-15"},"Name 4",836.15,"x",null,null,3501.1699999999996,null,"RC",null,49.07,null,{"$f":"N7","v":"2007-05-18"},3052.0999999999995]
[{"$f":"A6+1","v":1258},{"$f":"B8+1","v":"2007-05-16"},"Name 5",400,"x",null,null,3101.1699999999996,null,{"$f":"A11","v":1260},null,{"$f":"D11","v":60.01},null,{"$f":"N8+5","v":"2007-05-23"},2992.0899999999992]
[{"$f":"A9+1","v":1259},{"$f":"B9+2","v":"2007-05-18"},"Name 6",25.33,null,null,null,3075.8399999999997,null,"ATM",null,{"$f":"D14","v":40},null,{"$f":"B14","v":"2007-05-26"},2952.0899999999992]
[{"$f":"A10+1","v":1260},{"$f":"B10+5","v":"2007-05-23"},"Name 7",60.01,null,null,null,3015.8299999999995,null,"IC",null,null,3.22,{"$f":"EOMONTH(N10,0)","v":"2007-05-31"},2955.309999999999]
[{"$f":"A11+1","v":1261},{"$f":"B11+1","v":"2007-05-24"},"Name 8",97.37,null,null,null,2918.4599999999996,null,"SC",null,7.6,null,{"$f":"EOMONTH(N11,0)","v":"2007-05-31"},2947.7099999999991]
[null,null,"Deposit",null,null,{"$f":"B12+2","v":"2007-05-26"},865.5,3783.9599999999996,null,"CP",null,12,null,"2007-05-31",2935.7099999999991]
["ATM",{"$f":"F13","v":"2007-05-26"},null,40,null,null,null,3743.9599999999996]
[]
[]
[]
["Items that bank does not know about, that we need to add",null,null,null,null,null,null,{"$f":"G13","v":865.5},null,"Items we don't know about, add",null,null,null,{"$f":"M11","v":3.22}]
["items that bank does not know about, that we need to subtract",null,null,null,null,null,null,{"$f":"D10+D12","v":122.7},null,"items we don't know about, subtract",null,null,null,{"$f":"L8+L12+L13","v":68.67},null,null,"Checks Outstanding",null,"Compare the list of checks paid by the bank with your records. List and total the checks not yet paid."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Number","Amount"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,"Enter new balance from bank statement:",null,null,null,{"$f":"O13","v":2935.7099999999991}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2,"List any deposits made by you and",null,null," +",{"$f":"H18","v":865.5}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"not yet recorded by the bank:",null,null," +"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," +"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," +"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3,"Add all numbers from lines above."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Total:",null,null,null,{"$f":"SUM(X21:X26)","v":3801.2099999999991}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,4,"Total of checks outstanding:",null,null," -",{"$f":"H19","v":122.7}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5,"Subtract (4) from (3). This is the adjusted balance",null,null,null,{"$f":"X28-X29","v":3678.5099999999993}]
[]
[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,"To reconcile your records:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,6,"List your checkbook balance",null,null,null,{"$f":"H14","v":3743.9599999999996}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,7,"Write the total of any fees or charges deducted by the bank and not yet subtracted by you from your checkbook:",null,null," -",{"$f":"N19","v":68.67}]
[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,{"$f":"V35-V36","v":3675.2899999999995}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,9,"Add interest credit:",null,null," +",{"$f":"N18","v":3.22}]
[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,{"$f":"SUM(V37:V38)","v":3678.5099999999993}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"V39=X30","v":true}]

{"sheet":"CF and DVL (an)","index":19,"n_rows":42,"n_cols":24,"rows_kept":42,"cut":false,"hidden":false,"merged":[[2,0,2,6]]}
["Business Checkbook",null,null,null,null,null,null,null,null,"Bank Statement"]
["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,{"$f":"B4","v":"2007-05-01"},3211.2]
[1256,"2007-05-01","Name 1",108.5,"x",null,null,{"$f":"H3+G4-D4","v":3429.82},null,{"$f":"A5","v":"e"},"x",{"$f":"D5","v":75},null,{"$f":"N3+2","v":"2007-05-03"},{"$f":"O3+M4-L4","v":3136.2}]
["e",{"$f":"B4+1","v":"2007-05-02"},"Name 2",75,"x",null,null,3354.82,null,null,"x",null,{"$f":"G7","v":1201.1199999999999},{"$f":"F7+2","v":"2007-05-12"},4337.32]
[{"$f":"A4+1","v":1257},{"$f":"B5+6","v":"2007-05-08"},"Name 3",218.62,"x",null,null,3136.2000000000003,null,{"$f":"A8","v":"e"},"x",{"$f":"D8","v":836.15},null,{"$f":"N5+4","v":"2007-05-16"},3501.1699999999996]
[null,null,"Deposit",null,"x",{"$f":"B6+2","v":"2007-05-10"},1201.1199999999999,4337.32,null,{"$f":"A9","v":1258},"x",{"$f":"D9","v":400},null,{"$f":"N6+2","v":"2007-05-18"},3101.1699999999996]
["e",{"$f":"F7+5","v":"2007-05-15"},"Name 4",836.15,"x",null,null,3501.1699999999996,null,"RC",null,49.07,null,{"$f":"N7","v":"2007-05-18"},3052.0999999999995]
[{"$f":"A6+1","v":1258},{"$f":"B8+1","v":"2007-05-16"},"Name 5",400,"x",null,null,3101.1699999999996,null,{"$f":"A11","v":1260},"x",{"$f":"D11","v":60.01},null,{"$f":"N8+5","v":"2007-05-23"},2992.0899999999992]
[{"$f":"A9+1","v":1259},{"$f":"B9+2","v":"2007-05-18"},"Name 6",25.33,null,null,null,3075.8399999999997,null,"ATM","x",{"$f":"D14","v":40},null,{"$f":"B14","v":"2007-05-26"},2952.0899999999992]
[{"$f":"A10+1","v":1260},{"$f":"B10+5","v":"2007-05-23"},"Name 7",60.01,"x",null,null,3015.8299999999995,null,"IC",null,null,3.22,{"$f":"EOMONTH(N10,0)","v":"2007-05-31"},2955.309999999999]
[{"$f":"A11+1","v":1261},{"$f":"B11+1","v":"2007-05-24"},"Name 8",97.37,null,null,null,2918.4599999999996,null,"SC",null,7.6,null,{"$f":"EOMONTH(N11,0)","v":"2007-05-31"},2947.7099999999991]
[null,null,"Deposit",null,null,{"$f":"B12+2","v":"2007-05-26"},865.5,3783.9599999999996,null,"CP",null,12,null,"2007-05-31",2935.7099999999991]
["ATM",{"$f":"F13","v":"2007-05-26"},null,40,"x",null,null,3743.9599999999996]
[]
[]
[]
["Items that bank does not know about, that we need to add",null,null,null,null,null,null,{"$f":"G13","v":865.5},null,"Items we don't know about, add",null,null,null,{"$f":"M11","v":3.22}]
["items that bank does not know about, that we need to subtract",null,null,null,null,null,null,{"$f":"D10+D12","v":122.7},null,"items we don't know about, subtract",null,null,null,{"$f":"L8+L12+L13","v":68.67},null,null,"Checks Outstanding",null,"Compare the list of checks paid by the bank with your records. List and total the checks not yet paid."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Number","Amount"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,"Enter new balance from bank statement:",null,null,null,{"$f":"O13","v":2935.7099999999991}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2,"List any deposits made by you and",null,null," +",{"$f":"H18","v":865.5}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"not yet recorded by the bank:",null,null," +"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," +"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," +"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3,"Add all numbers from lines above."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Total:",null,null,null,{"$f":"SUM(X21:X26)","v":3801.2099999999991}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,4,"Total of checks outstanding:",null,null," -",{"$f":"H19","v":122.7}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5,"Subtract (4) from (3). This is the adjusted balance",null,null,null,{"$f":"X28-X29","v":3678.5099999999993}]
[]
[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,"To reconcile your records:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,6,"List your checkbook balance",null,null,null,{"$f":"H14","v":3743.9599999999996}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,7,"Write the total of any fees or charges deducted by the bank and not yet subtracted by you from your checkbook:",null,null," -",{"$f":"N19","v":68.67}]
[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,{"$f":"V35-V36","v":3675.2899999999995}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,9,"Add interest credit:",null,null," +",{"$f":"N18","v":3.22}]
[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,{"$f":"SUM(V37:V38)","v":3678.5099999999993}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"V39=X30","v":true}]

{"sheet":"HW ==>>","index":20,"n_rows":0,"n_cols":0,"rows_kept":0,"cut":false,"hidden":false,"merged":[]}

{"sheet":"5(1)","index":21,"n_rows":42,"n_cols":13,"rows_kept":42,"cut":false,"hidden":false,"merged":[[12,3,12,4]]}
[7,"LowerLimit","Average Balance","Maintenance Charge per Month","Per-Check Charge",null,null,null,null,null,"Average Balance","Maintenance Charge per Month","Per-Check Charge"]
[null,0,"Less than $500.00",12,0.2,null,null,null,null,null,0,12,0.2]
[null,500,"$500.00 - $1,999.99",7.5,0.2,null,null,null,null,null,500,7.5,0.2]
[null,2000,"$2,000.00 - $4,999.99",5,0.1,null,null,null,null,null,2000,5,0.1]
[null,5000,"$5,000.00 or more",0,0,null,null,null,null,null,5000,0,0]
[]
[null,"Using the table above, what would your monthly service charge be?"]
[null,"Average Balance",516]
[null,"# Checks Written",72,null,null,null,null,null,null,null,null,"Check"]
[null,"Charge For Month",{"$f":"D3+C9*E3","v":21.9},"Maintenance Charge + (# Checks Written)*(Per-Check Charge)",null,null,null,null,null,null,null,{"$f":"VLOOKUP(C8,$K$2:$L$5,2)+VLOOKUP(C8,$K$2:$M$5,3)*C9","v":21.9}]
[]
[9,null,857]
[null,null,"Date:","2014-03-08"]
[null,null,"Amount",1835.42]
[null,null,"To","Wayne Plumbing"]
[null,null,"For","Septic"]
[null,null,"Total",null,6215.13]
[null,null,"Deposits",null,1594.12]
[null,null,"Am't this Check",null,{"$f":"-D14","v":-1835.42}]
[null,null,"Other",null,-100]
[null,null,"Balance For'd",null,{"$f":"SUM(E17:E20)","v":5873.83}]
[]
[]
[]
[]
[19,"Check No.","Date","Check Issued To","Amount of Check","ü","Date of Deposit","Amount of Deposit","Balance"]
[null,null,null,null,null,null,null,"Balance Forward ==>",9628.35]
[null,1221,"2011-10-04","Delta Contactors",215.71,null,null,null,{"$f":"IF(D28=\"\",\"\",I27-E28+H28)","v":9412.6400000000012}]
[null,"e","2011-10-05","Hand Fabricators",573.78,null,null,null,{"$f":"IF(D29=\"\",\"\",I28-E29+H29)","v":8838.86}]
[null,1222,"2011-10-05","Photo Specialists",112.15,null,null,null,{"$f":"IF(D30=\"\",\"\",I29-E30+H30)","v":8726.7100000000009}]
[null,null,null,"Deposits",null,null,"2011-10-06",753.28,{"$f":"IF(D31=\"\",\"\",I30-E31+H31)","v":9479.9900000000016}]
[null,null,null,"Deposits",null,null,"2011-10-08",1475.69,{"$f":"IF(D32=\"\",\"\",I31-E32+H32)","v":10955.680000000002}]
[null,"e","2011-10-09","Young Marketing",426.55,null,null,null,{"$f":"IF(D33=\"\",\"\",I32-E33+H33)","v":10529.130000000003}]
[null,"e","2011-10-11","Wholesale Supply",637.92999999999995,null,null,null,{"$f":"IF(D34=\"\",\"\",I33-E34+H34)","v":9891.2000000000025}]
[null,null,"2011-10-11","ATM(fuel)",65.62,null,null,null,{"$f":"IF(D35=\"\",\"\",I34-E35+H35)","v":9825.5800000000017}]
[null,"e","1900-01-10","Light & Power Utilities",248.17,null,null,null,{"$f":"IF(D36=\"\",\"\",I35-E36+H36)","v":9577.4100000000017}]
[null,null,null,"Deposits",null,null,"2011-10-16",335.85,{"$f":"IF(D37=\"\",\"\",I36-E37+H37)","v":9913.260000000002}]
[null,1223,"2011-10-16","License Board",450.5,null,null,null,{"$f":"IF(D38=\"\",\"\",I37-E38+H38)","v":9462.760000000002}]
[null,null,null,null,null,null,null,null,{"$f":"IF(D39=\"\",\"\",I38-E39+H39)","v":""}]
[null,null,null,null,null,null,null,null,{"$f":"IF(D40=\"\",\"\",I39-E40+H40)","v":""}]
[null,null,null,null,null,null,null,null,{"$f":"IF(D41=\"\",\"\",I40-E41+H41)","v":""}]
[null,null,null,null,null,null,null,null,{"$f":"IF(D42=\"\",\"\",I41-E42+H42)","v":""}]

{"sheet":"5(2)","index":22,"n_rows":50,"n_cols":9,"rows_kept":50,"cut":false,"hidden":false,"merged":[]}
["6-10","Credit Card Sales",null,{"$f":"\"Total \"&B1","v":"Total Credit Card Sales"},{"$f":"SUM(B2:B11)","v":2419.7599999999998}]
[null,78.56,null,{"$f":"\"Total \"&B12","v":"Total Credit Card Refunds"},{"$f":"SUM(B13:B15)","v":203.86}]
[null,875.29,null,"Net Credit Card Sales",{"$f":"E1-E2","v":2215.8999999999996},null,null,null,"Cedit Card Fee %"]
[null,330.82,null,"Total Fee",{"$f":"ROUND(E3*I4,2)","v":66.48},null," <<== ROUNDED",null,0.03]
[null,55.24,null,"Net Deposit in ",{"$f":"E3-E4","v":2149.4199999999996}]
[null,47.83,null,null,null,null,null,null,"Check Round:"]
[null,38.15,null,null,null,null,null,null,{"$f":"E3*I4","v":66.47699999999999}]
[null,18.46]
[null,22.13]
[null,707.37]
[null,245.91]
[null,"Credit Card Refunds"]
[null,29.76]
[null,102.15]
[null,71.95]
[]
["11-15","Credit Card Sales",null,{"$f":"\"Total \"&B17","v":"Total Credit Card Sales"},{"$f":"SUM(B18:B29)","v":1064.72}]
[null,7.84,null,{"$f":"\"Total \"&B30","v":"Total Credit Card Refunds"},{"$f":"SUM(B31:B33)","v":72.83}]
[null,33.18,null,"Net Credit Card Sales",{"$f":"E17-E18","v":991.89},null,null,null,"Cedit Card Fee %"]
[null,50.76,null,"Total Fee",{"$f":"ROUND(E19*I20,2)","v":19.84},null," <<== ROUNDED",null,0.02]
[null,12.72,null,"Net Deposit in ",{"$f":"E19-E20","v":972.05}]
[null,9.36,null,null,null,null,null,null,"Check Round:"]
[null,118.68,null,null,null,null,null,null,{"$f":"E19*I20","v":19.837800000000001}]
[null,98.56]
[null,318.72000000000003]
[null,116.35]
[null,23.78]
[null,38.950000000000003]
[null,235.82]
[null,"Credit Card Refunds"]
[null,13.86]
[null,58.97]
[]
[]
["16-20","Credit Card Sales",null,{"$f":"\"Total \"&B35","v":"Total Credit Card Sales"},{"$f":"SUM(B36:B47)","v":1245.1999999999998}]
[null,14.86,null,{"$f":"\"Total \"&B48","v":"Total Credit Card Refunds"},{"$f":"SUM(B49:B51)","v":60.209999999999994}]
[null,49.7,null,"Net Credit Card Sales",{"$f":"E35-E36","v":1184.9899999999998},null,null,null,"Cedit Card Fee %"]
[null,183.6,null,"Total Fee",{"$f":"ROUND(E37*I38,2)","v":29.62},null," <<== ROUNDED",null,2.5000000000000001E-2]
[null,238.75,null,"Net Deposit in ",{"$f":"E37-E38","v":1155.3699999999999}]
[null,18.36,null,null,null,null,null,null,"Check Round:"]
[null,52.08,null,null,null,null,null,null,{"$f":"E37*I38","v":29.624749999999995}]
[null,76.150000000000006]
[null,226.17]
[null,63.95]
[null,111.1]
[null,77.86]
[null,132.62]
[null,"Credit Card Refunds"]
[null,43.15]
[null,17.059999999999999]

{"sheet":"5(3)","index":23,"n_rows":47,"n_cols":24,"rows_kept":47,"cut":false,"hidden":false,"merged":[]}
[14,null,null,null,null,null,null,null,null,"Legend"]
[null,null,null,null,null,null,null,null,null,"Automatic Teller Machine",null,null,null,"ATM"]
[null,null,null,null,null,null,null,null,null,"Charge For Checks (Fee paid for Checks)",null,null,null,"CP"]
[null,null,null,null,null,null,null,null,null,"Interest Credit (Interest Paid)",null,null,null,"IC"]
[null,null,null,null,null,null,null,null,null,"Returned Check =",null,null,null,"RC"]
[null,null,null,null,null,null,null,null,null,"electronic Bill Pay",null,null,null,"e"]
[null,null,null,null,null,null,null,null,null,"Service Charge =",null,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"]
["e","2011-03-03","Action Packing Supplies",451.16,"x",null,null,{"$f":"IF(C11=\"\",\"\",H10-D11+G11)","v":7230.91},null,null,null,null,null,"2011-03-05",6647.78]
[663,"2011-03-03","Crown Paper",954.29,"x",null,null,6276.62,null,"Deposit","x",null,913.28,"2011-03-07",{"$f":"IF(J12=\"\",\"\",O11+M12-L12)","v":7561.0599999999995}]
[{"$f":"A12+1","v":664},"2011-03-05","ATM cash",80,"x",null,null,6196.62,null,"e","x",451.16,null,"2011-03-11",{"$f":"IF(J13=\"\",\"\",O12+M13-L13)","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]
["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]
[665,"2011-03-12","Audia Temporary",340.88,"x",null,null,6696.65,null,"Deposit","x",null,450.18,"2011-03-16",7137.05]
["e","2011-03-13","Lionel Toys",618.65,"x",null,null,6078,null,"e","x",72.37,null,"2011-03-20",7064.68]
[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,"Deposit",null,"x","2011-03-16",450.18,6427.68,null,"e","x",618.65,null,"2011-03-22",6468.51]
[null,null,"Deposit",null,"x","2011-03-18",163.55000000000001,6591.2300000000005,null,"Deposit","x",null,163.55000000000001,"2011-03-22",6632.06]
[667,"2011-03-20","Hunt Roofing",238.5,"x",null,null,6352.7300000000005,null,667,"x",238.5,null,"2011-03-26",6393.56]
[{"$f":"A21+1","v":668},"2011-03-22","Standard Brands",315.62,null,null,null,6037.1100000000006,null,"SC",null,12.7,null,"2011-03-26",6380.8600000000006]
[{"$f":"A22+1","v":669},"2011-03-23","Penny-Saver Products",67.290000000000006,null,null,null,5969.8200000000006,null,null,null,null,null,null,""]
[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,{"$f":"IF(C26=\"\",\"\",H25-D26+G26)","v":""},null,"withdrawals that We do not know about",null,null,null,{"$f":"L15+L22","v":94.850000000000009}]
[null,null,null,null,null,null,null,null,null,"Deposits that We do not know about",null,null,null,{"$f":"SUM(M18)","v":22.48},null,null,"Checks Outstanding",null,"Compare the list of checks paid by the bank with your records. List and total the checks not yet paid."]
[null,null,"Deposits that Bank does not know about",null,null,{"$f":"G24","v":830.75},null,null,null,null,null,null,null,null,null,null,"Number","Amount"]
[null,null,"Withdrawals that Bank does not know about",null,null,{"$f":"D18+D22+D23","v":483.41},null,null,null,null,null,null,null,null,null,null,null,null,1,"Enter new balance from bank statement:",null,null,null,{"$f":"O22","v":6380.8600000000006}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2,"List any deposits made by you and",null,null," +",{"$f":"G24","v":830.75}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"not yet recorded by the bank:",null,null," +"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," +"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," +"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3,"Add all numbers from lines above."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Total:",null,null,null,{"$f":"SUM(X29:X34)","v":7211.6100000000006}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,4,"Total of checks outstanding:",null,null," -",{"$f":"F29","v":483.41}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5,"Subtract (4) from (3). This is the adjusted balance",null,null,null,{"$f":"X36-X37","v":6728.2000000000007}]
[]
[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,"To reconcile your records:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,6,"List your checkbook balance",null,null,null,{"$f":"H24","v":6800.5700000000006}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,7,"Write the total of any fees or charges deducted by the bank and not yet subtracted by you from your checkbook:",null,null," -",{"$f":"N26","v":94.850000000000009}]
[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,{"$f":"V43-V44","v":6705.72}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,9,"Add interest credit:",null,null," +",{"$f":"N27","v":22.48}]
[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":"V45+V46","v":6728.2}]

{"sheet":"ii","index":24,"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."]