21. 65%; $820
23. $174; $174
25. $72.96; 60%
Chapter 9
Assignment 9.1
1. 585.00; 4,782.50; 3,262.50;
2,272.50; 2,207.20;
1,917.50; 5,762.75;
5,636.33; 4,671.33; 4,021.33
3. 1,190.85; 1,190.85;
1,190.85; 878.05
5. 877.76; 3,037.76; 3,037.76;
1,837.49
7. $1,669.35
9. 2,141.70; 1,993.50; 2,970.30;
2,156.30; $1,871.13
11. 3,020.10; 2,754.38; 2,668.68;
3,604.30; $2,374.16
Assignment 9.2
1. 802.50; 752.90; 678.71;
904.21; 791.89; 758.56;
746.56; 678.79; 466.79;
328.79; 422.79
3. a. $728.47 b. $1,630.27
c. $951.41 d. $737.40
e. $962.18
Assignment 9.3
1. Cogswell Cooling, Inc.
Reconciliation of Bank Statement,
November 30
Checkbook balance $ 480.77
Minus unrecorded bank charges:
Service charge
0 00
9.50
$ 471.27
Plus bank interest credit 0 0
12.00
Adjusted checkbook balance $ 483.27
Bank balance on statement $1,050.82
Minus outstanding checks:
No. 148 $ 13.90
No. 156 235.10
No. 161 96.35
No. 165 $222.2
0 3 567.55
Adjusted bank balance $ 483.27
3. Linberg Floors
Reconciliation of Bank Statement, May 31
Checkbook balance $19,512.54
Plus bank interest credited
0000035.20
$19,547.74
Minus unrecorded bank charges:
Service charge $ 18.00
Automatic 1,765.00
transfer—
insurance
Returned check
0
920.00 00
2,703.00
Adjusted checkbook balance $16,844.74
Bank balance on statement $18,120.16
Plus deposit not recorded 3
2,004.35
by bank $20,124.51
Minus outstanding checks:
No. 730 $ 85.17
No. 749 1,216.20
No. 753 462.95
No. 757 512.80
No. 761 19.75
No. 768
3 982.90 3 3,279.77
Adjusted bank balance $16,844.74
Chapter 10
Assignment 10.1
1. $360.00; $108.00; $18.00;
$486.00
320.00; —; —; 320.00
400.00; 120.00; 40.00;
560.00
360.00; 67.50; —; 427.50
352.00; —; —; 352.00
280.00; —; —; 280.00
320.00; 84.00; —; 404.00
360.00; 13.50; —; 373.50
352.00; 105.60; 17.60; 475.20
352.00; —; —; 352.00
380.00; 114.00; 38.00; 532.00
400.00; 60.00; —; 460.00
$4,236.00; $672.60;
$113.60; $5,022.20
3. $2,838.98
5. $637.54
7. $9.49; $10.00; $0.51
9. $41.59; $42.00; $0.41
Assignment 10.2
1. $592.00; $592.00; $36.70;
$8.58; $65.00; $125.28;
$466.72
600.00; 5; 22.50; 112.50;
712.50; 44.18; 10.33;
50.00; 116.51; 595.99
432.00; 432.00; 26.78; 6.26;
50.00; 95.04; 336.96
600.00; 600.00; 37.20; 8.70;
26.00; 89.90; 510.10
496.00; 8; 18.60; 148.80;
644.80; 39.98; 9.35; 39.00;
106.33; 538.47
592.00; 4; 22.20; 88.80;
680.80; 42.21; 9.87; 27.00;
97.08; 583.72
424.00; 424.00; 26.29; 6.15;
39.00; 83.44; 340.56
571.20; 2; 21.42; 42.84;
614.04; 38.07; 8.90; 13.00;
71.97; 542.07
500.00; 500.00; 31.00; 7.25;
51.00; 104.25; 395.75
$4,807.20; $392.94;
$5,200.14; $322.41;
$75.39; $360.00; $889.80;
$4,310.34
3. $27.94; $6.53; $16.58;
$55.05; $395.55
25.54; 5.97; 12.72; 48.23;
363.77
25.54; 5.97; 12.72; 48.23;
363.77
29.48; 6.89; 19.07; 59.44;
416.06
25.74; 6.02; 13.04; 48.80;
366.40
30.40; 7.11; 20.55; 62.06;
428.19
26.51; 6.20; 14.27; 50.98;
376.52
27.03; 6.32; 15.11; 52.46;
383.44
31.62; 7.40; 22.52; 65.54;
444.46
31.35; 7.33; 22.08; 64.76;
440.84
31.99; 7.48; 23.12; 66.59;
449.41
30.91; 7.23; 21.37; 63.51;
434.99
33.22; 7.77; 25.10; 70.09;
465.71
$377.27; $88.22; $238.25;
$755.74; $5,329.11
5. a. $22,528.40
b. $1,396.75
c. $326.67
d. $2,500.95
e. $4,224.37
7. a. $19,500.00; $7,000.00
b. $56.00
c. $378.00
d. $434.00
520
Appendix A: Answers to Odd-Numbered Problems